Who is required to disclose significant financial conflicts of interest under PHS regulations?

The requirement for disclosing significant financial conflicts of interest primarily falls on the researcher. Under Public Health Service (PHS) regulations, researchers must identify and disclose any significant financial conflicts of interest that could potentially influence their research outcomes. This is a crucial aspect of maintaining integrity and trust in the research process, as it ensures that any financial interests do not compromise the study's objectivity.

Researchers are expected to make these disclosures to their institutions, which in turn facilitate the evaluation and management of any potential conflicts before research can proceed. By doing so, the integrity of the research is upheld, ensuring that the findings and insights remain unbiased and credible.

The other parties mentioned, such as the funding institution, Institutional Review Board, and data subject, have roles that are different from that of the researcher in this specific context. While they play important parts in research oversight, accountability, and ethical considerations, the direct responsibility for disclosing financial conflicts is specifically assigned to researchers according to PHS regulations.