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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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  • 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.

Suggested Citation

  • 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, University Library of Munich, Germany.
    • 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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    1. Jaime de Melo & David Tarr, 2015. "Welfare Costs Of U.S. Quotas In Textiles, Steel And Autos," World Scientific Book Chapters, in: Modeling Developing Countries' Policies in General Equilibrium, chapter 21, pages 451-459, World Scientific Publishing Co. Pte. Ltd..
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    More about this item

    Keywords

    ethics accountants accounting antidumping latin america protectionism;

    JEL classification:

    • F1 - International Economics - - Trade
    • K1 - Law and Economics - - Basic Areas of Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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