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Tone at the top information


"Tone at the top" is a term that originated in the field of accounting and is used to describe an organization's general ethical climate, as established by its board of directors, audit committee, and senior management. Having good tone at the top is believed by business ethics experts to help prevent fraud and other unethical practices.[1][2] The very same idea is expressed in negative terms by the old saying "A fish rots from the head down".

  1. ^ "TONE AT THE TOP Definition". VentureLine.
  2. ^ Wood, David A. (Spring 2015). "An Examination of How Entry-Level Staff Auditors Respond to Tone at the Top vis-à-vis Tone at the Bottom". Behavioral Research in Accounting. 27 (1): 79–98. doi:10.2308/bria-50918.

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