EthicaljObligationsjandjDecision-MakingjinjAccounting:jTextjandjCases,
6thjEdition
byj MintzjandjMiller
TEST BANK j
1
,TABLEjOFjCONTENT
Chapterj1:jEthicaljReasoning:jImplicationsjforjAccounting
Chapterj2:jCognitivejProcessesjandjEthicaljDecisionjMakingjinjAccountingj Cha
pterj3:jOrganizationaljEthicsjandjCorporatejGovernance
Chapterj4:jAICPAjCodejofjProfessionaljConduct
Chapterj5:jFraudjinjFinancialjStatementsjandjAuditorjResponsibilitiesj Chapter
j6:jMotivationjforjFraudulentjFinancialjReporting
Chapterj7:jConsequencesjofjEarningsjManagement:jThejNeedjforjEthicaljLeadershipjinjAccounting
Chapterj8:jAuditors’jLegaljLiabilitiesjandjDefenses
2
,Chapterj01j6ejMintz AnswersjIncludedj ✅
MULTIPLEjCHOICEj-
jChoosejthejonejalternativejthatjbestjcompletesjthejstatementjorj answersjthejquestion.
1) WhatjisjthejcommonjcharacteristicjofjAristotle'sjvirtuesjandjethicaljstandardsjforjCPAs?
A) truthfulness
B) integrity
C) loyalty
D) duejcare
2) Janejfindsjajmaterialjmisstatementjwhilejauditingjajclient'sjaccountsjreceivables.jHerj senio
rjtellsjherjtojignorejthejmisstatementjsojthatjthejclientjdoesjnotjgetjupset.jJanejwantsjtojbej viewedja
sjajteamjplayerjinjorderjtojadvancejinjthejfirm,jsojJanejfollowsjherjsenior'sjinstructionsj andjignores
jthejmisstatement.jWhichjethicaljtheoryjdidjJanejusejtojmakejherjdecision?
A) egoism
B) justice
C) virtuejethics
D) utilitarianism
3) Whichjofjthejfollowingjsituationsjwouldjbejconsideredjethical?
A) ThejcashierjatjWal-
Martjgivesjyouj$5jmorejthanjyoujwerejsupposedjtojreceivejandj youjdon'tjdojanythingjaboutjit.
B) YoujaccidentallyjbackjintojajcarjatjWal-Martjandjleavejyourjinformationjforjthemjto
call.
C) Youjreceivejfakej$20jbillsjandjusejthemjinjajstorejwhilejknowingjtheyjarejfake.
D) Youjfindjajphonejinjajrestaurantjandjkeepjit.
4) Whichjofjthejfollowingjcharacteristicsjdoesjnotjdescribejthejimportancejofjintegrityjinj d
ecisionjmaking?
3
, A) Actingjoutjofjmoraljprinciple
B) Beingjloyaljtojone'sjsuperior
C) Havingjthejcouragejtojdojthejrightjthing
D) Notjsubordinatingjprofessionaljjudgmentjtojothers
5) WhichjofjthejfollowingjcharacteristicsjdoesjnotjdescribejthejbehaviorjofjCynthiajCooperj i
njthejWorldComjfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThejancientjGreeksjthoughtjofjthejvirtuesjasjcharacteristicsjofjbehaviorjthat
A) couldjleadjtojajgoodjlife.
B) makejupjthej"sixjpillarsjofjcharacter".
C) supportjthejrightsjtheory.
D) rationalizejunethicaljactions.
7) Whichjofjthejfollowingjelementsjdoesjnotjmakejupjanjintegraljpartjofjwhatjisjmeantjbyj "e
thics"?
A) acceptedjstandardsjofjbehavior
B) knowingjthejdifferencejbetweenjrightjandjwrong
C) alwaysjfollowingjthejlaw
D) thejmoraljpointjofjview
8) Ethicaljrelativismjcanjbestjbejdescribedjas
4
6thjEdition
byj MintzjandjMiller
TEST BANK j
1
,TABLEjOFjCONTENT
Chapterj1:jEthicaljReasoning:jImplicationsjforjAccounting
Chapterj2:jCognitivejProcessesjandjEthicaljDecisionjMakingjinjAccountingj Cha
pterj3:jOrganizationaljEthicsjandjCorporatejGovernance
Chapterj4:jAICPAjCodejofjProfessionaljConduct
Chapterj5:jFraudjinjFinancialjStatementsjandjAuditorjResponsibilitiesj Chapter
j6:jMotivationjforjFraudulentjFinancialjReporting
Chapterj7:jConsequencesjofjEarningsjManagement:jThejNeedjforjEthicaljLeadershipjinjAccounting
Chapterj8:jAuditors’jLegaljLiabilitiesjandjDefenses
2
,Chapterj01j6ejMintz AnswersjIncludedj ✅
MULTIPLEjCHOICEj-
jChoosejthejonejalternativejthatjbestjcompletesjthejstatementjorj answersjthejquestion.
1) WhatjisjthejcommonjcharacteristicjofjAristotle'sjvirtuesjandjethicaljstandardsjforjCPAs?
A) truthfulness
B) integrity
C) loyalty
D) duejcare
2) Janejfindsjajmaterialjmisstatementjwhilejauditingjajclient'sjaccountsjreceivables.jHerj senio
rjtellsjherjtojignorejthejmisstatementjsojthatjthejclientjdoesjnotjgetjupset.jJanejwantsjtojbej viewedja
sjajteamjplayerjinjorderjtojadvancejinjthejfirm,jsojJanejfollowsjherjsenior'sjinstructionsj andjignores
jthejmisstatement.jWhichjethicaljtheoryjdidjJanejusejtojmakejherjdecision?
A) egoism
B) justice
C) virtuejethics
D) utilitarianism
3) Whichjofjthejfollowingjsituationsjwouldjbejconsideredjethical?
A) ThejcashierjatjWal-
Martjgivesjyouj$5jmorejthanjyoujwerejsupposedjtojreceivejandj youjdon'tjdojanythingjaboutjit.
B) YoujaccidentallyjbackjintojajcarjatjWal-Martjandjleavejyourjinformationjforjthemjto
call.
C) Youjreceivejfakej$20jbillsjandjusejthemjinjajstorejwhilejknowingjtheyjarejfake.
D) Youjfindjajphonejinjajrestaurantjandjkeepjit.
4) Whichjofjthejfollowingjcharacteristicsjdoesjnotjdescribejthejimportancejofjintegrityjinj d
ecisionjmaking?
3
, A) Actingjoutjofjmoraljprinciple
B) Beingjloyaljtojone'sjsuperior
C) Havingjthejcouragejtojdojthejrightjthing
D) Notjsubordinatingjprofessionaljjudgmentjtojothers
5) WhichjofjthejfollowingjcharacteristicsjdoesjnotjdescribejthejbehaviorjofjCynthiajCooperj i
njthejWorldComjfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThejancientjGreeksjthoughtjofjthejvirtuesjasjcharacteristicsjofjbehaviorjthat
A) couldjleadjtojajgoodjlife.
B) makejupjthej"sixjpillarsjofjcharacter".
C) supportjthejrightsjtheory.
D) rationalizejunethicaljactions.
7) Whichjofjthejfollowingjelementsjdoesjnotjmakejupjanjintegraljpartjofjwhatjisjmeantjbyj "e
thics"?
A) acceptedjstandardsjofjbehavior
B) knowingjthejdifferencejbetweenjrightjandjwrong
C) alwaysjfollowingjthejlaw
D) thejmoraljpointjofjview
8) Ethicaljrelativismjcanjbestjbejdescribedjas
4
