ethical obligations and decision making in accounting 5th edition mintz
ethical obligations and decision making in accounting 5th edition mintz test bank
ethical obligations and decision making in a
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Test Bank to Accompany Ethical Obligations and Decision Making in Accounting,Mintz,5e
Test Bank For Ethical Obligations and Decision Making in Accounting 5Th Ed By Steven Mintz
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Ethical Obligations and Decision -Making in Accounting 5th Edition Mintz Test Bank Ethical Obligations and Decision -Making, 5e (Mintz) Chapter 1 Ethical Reasoning: Implications for Accounting 1) What is the common characteristic of Aristotle's virtues and ethical standards for CPAs? A) Truthfulness B) Integrity C) Loyalty D) Due care Answer: B Difficulty: 1 Easy Topic: Integrity: The Basis of Accounting Learning Objective: 01-01 Explain how integrity enables a CPA to withstand pressures and avoid subordination of judgment. Bloom's: Apply AACSB: Ethics Accessibility: Keyboard Navigation 2) Jane fin ds a material misstatement while auditing a client's accounts receivables. Her senior tells her to ignore the misstatement so that the client does not get upset. Jane wants to be viewed as a team player in order to advance in the firm so Jane follows her senior's instructions and ignores the misstatement. Which ethical theory did Jane use to make her decision? A) Egoism B) Justice C) Virtue ethics D) Utilitarianism Answer: A Difficulty: 2 Medium Topic: Modern Moral Philosophies Learning Objective: 01-04 Differentiate between moral philosophies and their effect on ethical reasoning in accounting. Bloom's: Apply AACSB: Ethics Accessibility: Keyboard Navigation 3) Which of the following situations would be considered ethical? A) The cashier at Wal -Mart gives you $5 more than you were supposed to receive and you don't do anything about it B) You accidentally back into a car at Wal -Mart and leave your information for them to call C) Receiving fake $20 bills and using them in a store while knowing they are fake D) Finding a phone in a restaurant and keeping it Answer: B Difficulty: 2 Medium Topic: What Is Ethics? Learning Objective: 01-02 Discuss the relationship between one's values and ethics; and legal obligations. Bloom's: Evaluate AACSB: Ethics Accessibility: Keyboard Navigation 4) Which of the following characteristics does NOT describe the importance of integrity in decision making? A) Acting out of moral principle B) Being loyal to one's superior C) Having the courage to do the right thing D) Not subordinating professional judgment to others Answer: B Difficulty: 2 Medium Topic: Integrity: The Basis of Accounting Learning Objective: 01-01 Explain how integrity enables a CPA to withstand pressures and avoid subordination of judgment. Bloom's: Apply AACSB: Ethics Accessibility: Keyboard Navigation AACSB: Ethics Accessibility: Keyboard Navigation 3 5) Which of the following characteristics does NOT describe the behavior of Cynthia Cooper in the WorldCom fraud? A) Persistence B) Competence C) Integrity D) Conformity Answer: D Difficulty: 2 Medium Topic: Integrity: The Basis of Accounting; AICPA Code of Conduct Learning Objective: 01-01 Explain how integrity enables a CPA to withstand pressures and avoid subordination of judgment.; 01 -06 Discuss the Principles section of the AICPA Code of Professional Conduct. Bloom's: Analyze AACSB: Ethics Accessibility: Keyboard Navigation 6) The ancient Greeks thought of the virtues as characteristics of behavior that: A) Could lead to a good life B) Make up the "six pillars of character" C) Support the rights theory D) Rationalize unethical actions Answer: A Difficulty: 2 Medium Topic: Modern Moral Philosophies Learning Objective: 01-04 Differentiate between moral philosophies and their effect on ethical reasoning in accounting. Bloom's: Apply AACSB: Ethics Accessibility: Keyboard Navigation 7) Which of the following elements does NOT make up an integral part of what is meant by "ethics"? A) Accepted standards of behavior B) Knowing the difference between right and wrong C) Always following the law D) The moral point of view Answer: C Difficulty: 1 Easy Topic: Integrity: The Basis of Accounting Learning Objective: 01-01 Explain how integrity enables a CPA to withstand pressures and avoid subordination of judgment. Bloom's: Apply AACSB: Ethics Accessibility: Keyboard Navigation 4 8) Ethical relativism can best be described as a: A) Point of view that morality is relative to the norms of one's culture. B) Concept that holds that integrity should be maintained in the face of pressure by others. C) An ethical reasoning method that holds one should always act out of self-interest. D) An ethical reasoning method that holds one should always consider the effect of one's actions on others. Answer: A Difficulty: 2 Medium Topic: The Six Pillars of Character Learning Objective: 01-03 Describe how the pillars of character support ethical decision making. Bloom's: Understand AACSB: Ethics Accessibility: Keyboard Navigation 9) Which of the following is NOT a pillar of character according to the Josephson Institute? A) Caring B) Citizenship C) Respect D) Judgmental Answer: D Difficulty: 2 Medium Topic: The Six Pillars of Character Learning Objective: 01-03 Describe how the pillars of character support ethical decision making. Bloom's: Understand AACSB: Ethics Accessibility: Keyboard Navigation 10) Which of the following is NOT an element of trustworthiness according to the Six Pillars of Character? A) Reliability B) Loyalty C) Fairness D) Honesty Answer: C Difficulty: 2 Medium Topic: What Is Ethics? Learning Objective: 01-02 Discuss the relationship between one's values and ethics; and legal obligations. Bloom's: Understand
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