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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)

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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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Publisher Info
Paper provided by EconWPA in its series International Trade with number 9805008.

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Length: 12 pages
Date of creation: 31 May 1998
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Handle: RePEc:wpa:wuwpit:9805008

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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Related research
Keywords: ethics accountants accounting antidumping trade protectionism rent-seeking latin america;

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Find related papers by JEL classification:
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

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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.:
  1. 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. [Downloadable!] (restricted)
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