If an executive makes 10-100x what their subordinates do AND has comprehensive control over the company, why SHOULDN'T they be the one bearing legal responsibil

If an executive makes 10-100x what their subordinates do AND has comprehensive control over the company, why SHOULDN'T they be the one bearing legal responsibility for the company's misdeeds? Whose responsibility is it? "Oh it was just a couple bad employees doing things that aligned with our strategic executives, how could that have happened" and then the company keeps doing the same stuff after a few shmucks go to prison? Is that good?