Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies With Emphasis on Latin America
AbstractA 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 InfoPaper provided by EconWPA in its series International Trade with number 9805008.
Length: 12 pages
Date of creation: 31 May 1998
Date of revision:
Note: Type of Document - Word 6.0 (Mac); prepared on Macintosh; to print on LaserWriter 4/600PS; pages: 12 . This paper was presented at the 14th Conference of the Business Association of Latin American Studies
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ethics accountants accounting antidumping trade protectionism rent-seeking latin america;
Other versions of this item:
- Robert W. McGee, 1998. "Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America," International Trade 9805005, EconWPA.
- D6 - Microeconomics - - Welfare Economics
- D7 - Microeconomics - - Analysis of Collective Decision-Making
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- K2 - Law and Economics - - Regulation and Business Law
- L5 - Industrial Organization - - Regulation and Industrial Policy
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-1998-10-02 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- de Melo, Jaime & Tarr, David, 1990.
"Welfare Costs of U.S. Quotas in Textiles, Steel and Autos,"
The Review of Economics and Statistics,
MIT Press, vol. 72(3), pages 489-97, August.
- de Melo, Jaime & Tarr, David, 1990. "Welfare Costs of US Quotas in Textiles, Steel and Autos," CEPR Discussion Papers 401, C.E.P.R. Discussion Papers.
- 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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