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...

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...

The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002. Compliance costs have increased and the nature of the internal audit function has changed somewhat to accommodate the requirements of the Act. This article examines the effect the...

Economic sanctions have become an increasingly popular method of punishing nations that do not behave according to international standards. But sometimes sanctions are imposed on allies and trading partners as well. The United States currently imposes sanctions on 90 countries, including Canada...

This paper takes the position that trade deficits are irrelevant from a policy perspective and that any attempt to reduce them is counterproductive and violative of individual rights. Hardly a day goes by that the media do not mention some international trade problem such as the trade deficit....

There has been considerable debate over whether companies can ensure data security and privacy when they outsource services to offshore providers. U.S. laws that protect information and safeguard privacy do not have extraterritorial jurisdiction, which means that, as offshoring proliferates,...

This paper examines the various arguments that have been put forth in favor of protectionism, from both an accounting and philosophical perspective. The author concludes that arguments against free trade are based on faulty premises, illogical reasoning or incorrect facts

Some individuals advocate incorporating labor standards into trade agreements. Others are vehemently opposed to the idea. Both sides to the controversy give compelling arguments to support their positions. This paper examines the controversy and applies ethical theory to determine whether...

Media pundits and some politicians would have us believe that industrial production has been declining in the United States. Some would even say that “we don't make things anymore.” However, the statistics show a different picture. This paper examines the trade statistics for the United...

Antidumping laws have existed in some form since the early twentieth century. Ostensibly aimed at protecting domestic producers from unfair trade practices, they have frequently been used as weapons of protectionism even when dumping has not occurred. When this happens, some special interest...