Antidumping laws have taken on added significance since the conclusion of the Uruguay Round of GATT. Prior to the Uruguay Round, only about 40 countries enforced antidumping laws. After the Uruguay Round, all 120+ signatories have agreed to incorporate antidumping laws into their trade policy....

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...

There are a number of ethical issues in the area of international trade that affect managers. This article will address two ethical issues that have been almost totally neglected in the literature -- antidumping and sanctions. Antidumping laws are special interest legislation. Rather than...

The World Trade Organization, which came into existence at the conclusion of the Uruguay Round, is in charge of administering a plethora of new trade rules. The main thrust of the new rules is to reduce or abolish tariffs and quotas on a wide range of products. Some tariffs and quotas were...

Most Favored Nation (MFN) status, trade embargoes and blockades have traditionally been used to entice nations to alter their behavior or to punish them for certain behavior. The intentions behind these policies are generally noble, at least on the surface. However, instituting these policies...

Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements...

Outsourcing has been criticized as a practice that destroys jobs and praised as a way to cut costs and remain competitive. The accounting profession has utilized outsourcing to avail itself of expertise that is not available within the firm and to cut the cost of offering a variety of accounting...

There is an on-going debate about tax competition or tax harmonization. The high-tax welfare states want to keep tax rates high so that they can continue to fund their social welfare programs. But they are losing business and investments to lower tax jurisdictions where governments let people...

The PhD is considered to be the terminal qualification in accounting. One would think that the doctorate would be a high quality degree that prepares people to function at the top levels of the profession. But such is not the case. The PhD programs presently offered by most universities do a...

The PhD is considered to be the terminal qualification in accounting. One would think that the doctorate would be a high quality degree that prepares people to function at the top levels of the profession. But such is not the case. The PhD programs presently offered by most universities do a...