In the conduct of research

This resource provides a set of reporting guidelines to be used in case researchers need to disclose any conflicts of interest. The rules for reporting conflicts of interest differ considerably depending on the institution or country. Ethics experts therefore recommend that the first port of call in the declaration of competing interests should be the office for ethics and compliance at the researcher's own institution. Most academic institutions have offices and committees charged with managing these issues and can give researchers thoughtful advice. Researchers may experience reporting every conflict of interest as intrusive, or they may worry that it suggests an unproven tie between industry fees and research findings. However, failure to disclose information could arouse suspicion and disclosure is therefore considered the first and best defense against charges of bias. This resource provides guidance on how to act with transparency.