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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Paper provided by EconWPA in its series International Trade with number
9805005.
Length: 12 pages Date of creation: 30 May 1998 Date of revision: Handle: RePEc:wpa:wuwpit:9805005
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Find related papers by JEL classification: F1 - International Economics - - Trade K1 - Law and Economics - - Basic Areas of Law M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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