YOKOHAMA, Japan — A committee formed to address failings of Nissan’s corporate governance recommended an overhaul of the Japanese automaker’s board on Wednesday as it seeks to move past the arrest of its former chairman Carlos Ghosn.

The recommendations laid the blame for the company’s failings squarely at the feet of Mr. Ghosn and his close associate, Greg Kelly.

Japanese prosecutors detained both men in November on suspicion that they had conspired to underreport Mr. Ghosn’s compensation. In the months since, Mr. Ghosn has been arrested and rearrested on charges of financial wrongdoing from 2010 to 2018 while leading Nissan. He was released this month after paying bail of 1 billion yen (roughly $9 million) and agreeing to strict conditions on his activities, including limits on his contacts with people involved in the case.

The news media in Japan and abroad have published allegations of financial excesses while Mr. Ghosn led the automaking alliance of Renault, Nissan and Mitsubishi, including luxury homes in three cities, expensive personal trips, lavish parties at Versailles and most recently college tuition at Stanford for his four children. The details raise questions about how he and the companies he ran managed their affairs.