Corporate governance has become one of the most important issues that concern most investors, shareholders, and decision-makers, as corporate governance has become one of the most important issues that companies are committed to, however, there are still problems related to corporate governance. There is a lack of studies that addressed the relationship between culture and corporate governance particularly, in the Jordan context. The current study covering this issue by investigating the impact of the culture on corporate governance (Board Structure) for the financial sector in Jordan for the period (2013–2018).