Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies With Emphasis on Latin America
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.
|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|
|Contact details of provider:|| Web page: http://econwpa.repec.org|
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, 1988.
"Welfare costs of U.S. quotas on textiles, steel, and autos,"
Policy Research Working Paper Series
83, The World Bank.
- 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.
When requesting a correction, please mention this item's handle: RePEc:wpa:wuwpit:9805008. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (EconWPA)
If references are entirely missing, you can add them using this form.