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Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America

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Author Info

  • Robert W. McGee

    (Seton Hall University)

Abstract

A search of the accounting, trade and ethics literature failed to find a single article that discussed the role that accountants play in assisting in the data gathering process of a trade investigation. Yet there are serious ethical issues that need to be addressed. Certain aspects of trade investigations are unethical, whether one takes a utilitarian or rights view of ethics, and accountants play a role in this unethical conduct. This paper looks at those issues and makes recommendations for change. The author calls for the various state and national accounting organizations to closely examine the ethical issues involved when accountants take part in an antidumping investigation and establish guidelines for ethical conduct.

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Bibliographic Info

Paper provided by EconWPA in its series International Trade with number 9805005.

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Length: 12 pages
Date of creation: 30 May 1998
Date of revision:
Handle: RePEc:wpa:wuwpit:9805005

Note: Type of Document - Word 6.0 (Mac); prepared on Macintosh; to print on LaserWriter4/600PS; pages: 12
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Web page: http://128.118.178.162

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Keywords: ethics accountants accounting antidumping latin america protectionism;

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  1. de Melo, Jaime & Tarr, David, 1988. "Welfare costs of U.S. quotas on textiles, steel, and autos," Policy Research Working Paper Series 83, The World Bank.
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