Because you can just hire the CEO to take the blame and continue running the company from another position. Unlike with lawyers, engineers and auditors this arrangement would be much hard to prove.

Also CEO are liable when they engage in criminal behavior just like everyone else.

And where are talking about auditors there are very specific and procedures which define they duties and responsibilities. How could you replicate that for CEOs?

> I really dislike this attitude

I'm just trying to be rational...