The board’s role in promoting an ethical culture

July 1, 2018

Journal of Accountancy | Board members generally recognize their responsibility to oversee ethics and compliance, said Pat Harned, CEO of the Ethics and Compliance Initiative, a U.S. think tank. What they struggle with, she said, “[is] to know what questions to ask and what information to look for. I don’t think directors are particularly well-versed in recognizing red flags.”