The Wall Street Journal asked experts on culture and compliance how they think companies have changed their approach to culture in the wake of regulators' focus on this aspect of business. "Management teams and regulators are recognizing that instilling the right culture is the first and most important line of defense," said Jason Heinrich, a partner with Bain & Company. "Without a clear compliance strategy fundamentally built on and enabled by a strong culture of doing the right thing, compliance activity becomes reactive and tactical, which may itself increase organizational complexity, paradoxically increasing risk."