Ethical Obligations and Decision Making in Accounting (6th Edition) – Steven M. Mintz & William F. Miller – Comprehensive Textbook on Ethics Cases and Decision-Making Frameworks

Test Bank for Loose Leaf Ethical
Obligations and Decision Making in
Accounting: Text and Cases 6th Edition by
Steven M. Mintz & William F. Miller
All Chapters 1-8| Answers at the Back of Each Chapter


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, ChapterA01

MULTIPLE CHOICE

ChooseAtheAoneAalternativeAthatAbestAcompletesAtheAstatementAorAanswersAtheAquestion.

1) WhatAisAtheAcommonAcharacteristicAofAAristotle'sAvirtuesAandAethicalAstandardsAforACPAs?

A) truthfulness

B) integrity

C) loyalty

D) dueAcare

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2) JaneAfindsAaAmaterialAmisstatementAwhileAauditingAaAclient'sAaccountsAreceivables.AHerAseniorAtellsAher
AtoAignoreAtheAmisstatementAsoAthatAtheAclientAdoesAnotAgetAupset.AJaneAwantsAtoAbeAviewedAasAaAteamApl
ne
ayerAinAorderAtoAadvanceAinAtheAfirm,AsoAJaneAfollowsAherAsenior'sAinstructionsAandAignoresAtheAmisstate
ment.AWhichAethicalAtheoryAdidAJaneAuseAtoAmakeAherAdecision?

A) egoism aar
B) justice
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C) virtueAethics

D) utilitarianism
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3) WhichAofAtheAfollowingAsituationsAwouldAbeAconsideredAethical?

A) TheAcashierAatAWal-
MartAgivesAyouA$5AmoreAthanAyouAwereAsupposedAtoAreceiveAandAyouAdon'tAdoAanythingAaboutAit.

B) YouAaccidentallyAbackAintoAaAcarAatAWal-MartAandAleaveAyourAinformationAforAthemAtoAcall.

C) YouAreceiveAfakeA$20AbillsAandAuseAthemAinAaAstoreAwhileAknowingAtheyAareAfake.

D) YouAfindAaAphoneAinAaArestaurantAandAkeepAit.



4) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAimportanceAofAintegrityAinAdecisi
onAmaking?

A) ActingAoutAofAmoralAprinciple


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,B) BeingAloyalAtoAone'sAsuperior

C) HavingAtheAcourageAtoAdoAtheArightAthing

D) NotAsubordinatingAprofessionalAjudgmentAtoAothers



5) WhichAofAtheAfollowingAcharacteristicsAdoesAnotAdescribeAtheAbehaviorAofACynthiaACooperAinAt
heAWorldComAfraud?

A) persistence

B) competence

C) integrity

D) conformity

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6) TheAancientAGreeksAthoughtAofAtheAvirtuesAasAcharacteristicsAofAbehaviorAthat

A) couldAleadAtoAaAgoodAlife. aar
B) makeAupAtheA"sixApillarsAofAcharacter".

C) supportAtheArightsAtheory. KFr
D) rationalizeAunethicalAactions.



7) WhichAofAtheAfollowingAelementsAdoesAnotAmakeAupAanAintegralApartAofAwhatAisAmeantAbyA"ethics"?

A) acceptedAstandardsAofAbehavior

B) knowingAtheAdifferenceAbetweenArightAandAwrong

C) alwaysAfollowingAtheAlaw

D) theAmoralApointAofAview



8) EthicalArelativismAcanAbestAbeAdescribedAasAothers.

A) aApointAofAviewAthatAmoralityAisArelativeAtoAtheAnormsAofAone'sAculture.

B) aAconceptAthatAholdsAthatAintegrityAshouldAbeAmaintainedAinAtheAfaceAofApressureAby




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, C) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAactAoutAofAself-interest.

D) anAethicalAreasoningAmethodAthatAholdsAoneAshouldAalwaysAconsiderAtheAeffectAofAone'sAactionsA
onAothers.



9) WhichAofAtheAfollowingAisAnotAaApillarAofAcharacterAaccordingAtoAtheAJosephsonAInstitute?

A) caring

B) citizenship

C) respect

D) judgmental
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10) WhichAofAtheAfollowingAisAnotAanAelementAofAtrustworthinessAaccordingAtoAtheASixAPillarsAofACharacter?
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A) reliability

B) loyalty aar
C) fairness

D) honesty KFr
11) AnAaccountantAwhoAblowsAtheAwhistleAonAfinancialAwrongdoingAbyAhis/herAemployerAbyAgoingAoutsi
deAtheAentityAviolates

A) theAdueAcareAprinciple.

B) confidentiality.

C) one'sAreliabilityAobligation.

D) publicAinterestAobligation.



12) CancelAcultureAresultsAinAeachAofAtheAfollowingAexcept:

A) manifestsAitselfAthroughAintoleranceAofAothersAwithAaApointAofAviewAthatAdivergesAfromAgroupAnorms

B) exhibitsAaAlackAofArespectAforAsomethingAsomeoneAsaidAorAdidAsuchAasAmakingAoffensiveAcomme
ntsAtowardAanother

C) itsAgoalAisAtoAembarrassAsomeoneAinAtheirAcommunity

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