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Test Bank: Ethical Obligations and Decision-Making in Accounting (6th Edition) by Steven Mintz and William Miller – Chapters 1–8 Complete (Verified Answers)

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This document is the comprehensive Test Bank for the Sixth Edition of "Ethical Obligations and Decision-Making in Accounting: Text and Cases" by Steven Mintz and William Miller. It provides 100% verified answers to all Multiple Choice and Essay questions for all eight chapters, making it an indispensable resource for mastering the intersection of professional ethics and accounting practice. This resource offers in-depth practice and solutions for critical academic frameworks, including: • Ethical Foundations: Detailed questions on Aristotle’s Virtue Ethics, Kant’s Categorical Imperative, and the Josephson Institute's Six Pillars of Character. • Cognitive Development Models: Mastery of Kohlberg’s Stages of Moral Development, Rest’s Four-Component Model, and Thorne’s Integrated Model of Ethical Decision-Making. • Corporate Governance & Internal Control: Comprehensive practice on COSO frameworks, Sarbanes-Oxley (SOX) Sections 302 and 404, and the Seven Signs of Ethical Collapse. • Professional Standards: In-depth review of the AICPA Code of Professional Conduct, including principles of Independence, Objectivity, Integrity, and Due Care. • Fraud & Earnings Management: Clinical guidance on the Fraud Triangle (Incentives, Opportunity, Rationalization) and identifying Financial Shenanigans like "Cookie-Jar" reserves and Revenue Recognition fraud. • Legal Liability & Regulation: Detailed solutions regarding Common Law vs. Statutory Law, the Securities Acts of 1933 and 1934 (Rule 10b-5), and the Foreign Corrupt Practices Act (FCPA). • Real-World Cases: Expert rationales for landmark cases including WorldCom (Cynthia Cooper), Enron (Andrew Fastow), Tyco, and Wells Fargo. Prepare for your exams with materials designed to help you achieve an A+ grade by navigating complex ethical dilemmas and the Giving Voice to Values (GVV) framework.

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Uploaded on: January 1, 2026
Number of pages: 450
Written in: 2025/2026
Type: Exam (elaborations)
Contains: Questions & answers

Subjects

fraud triangle a
accounting ethics mintz 6th edition
ethical obligations and decision making in accoun
mintz miller test bank answers
kohlberg moral development stages
sox section 404 internal control

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TESTV BANKV FOR
EthicalVObligationsVandVDecision-
MakingVinVAccounting:VTextVandVCases,V6thVEditionVbyVStevenVMintzVandVWilliamVMiller
ChapterV1-8

ChapterV01V6eVMintz AnswersVIncludedV
MULTIPLEVCHOICEV-
V
VChooseVtheVoneValternativeVthatVbestVcompletesVtheVstatementVorVVanswersVtheVquesti

on.
1) WhatVisVtheVcommonVcharacteristicVofVAristotle'sVvirtuesVandVethicalVstandardsVforVCPAs
?

A) truthfulness
B) integrity
C) loyalty
D) dueVcare

2) JaneVfindsVaVmaterialVmisstatementVwhileVauditingVaVclient'sVaccountsVreceivables.V
HerVseniorVtellsVherVtoVignoreVtheVmisstatementVsoVthatVtheVclientVdoesVnotVgetVupset.VJa
neVwantsVtoVbeVviewedVasVaVteamVplayerVinVorderVtoVadvanceVinVtheVfirm,VsoVJaneVfollow
sVherVsenior'sVinstructionsVandVignoresVtheVmisstatement.VWhichVethicalVtheoryVdidVJaneV
useVtoVmakeVherVdecision?

A) egoism
B) justice
C) virtueVethics
D) utilitarianism

3) WhichVofVtheVfollowingVsituationsVwouldVbeVconsideredVethical?

A) TheVcashierVatVWal-
MartVgivesVyouV$5VmoreVthanVyouVwereVsupposedVtoVreceiveVandVyouVdon'tVdoVanythin
gVaboutVit.
B) YouVaccidentallyVbackVintoVaVcarVatVWal-
MartVandVleaveVyourVinformationVforVthemVto
call.
C) YouVreceiveVfakeV$20VbillsVandVuseVthemVinVaVstoreVwhileVknowingVtheyVareVfake.
D) YouVfindVaVphoneVinVaVrestaurantVandVkeepVit.

4) WhichVofVtheVfollowingVcharacteristicsVdoesVnotVdescribeVtheVimportanceVofVinteg
1
V|VPVaVgV
e

,rityVinVdecisionVmaking?

2
V|VPVaVgV
e

, A) ActingVoutVofVmoralVprinciple
B) BeingVloyalVtoVone'sVsuperior
C) HavingVtheVcourageVtoVdoVtheVrightVthing
D) NotVsubordinatingVprofessionalVjudgmentVtoVothers

5) WhichVofVtheVfollowingVcharacteristicsVdoesVnotVdescribeVtheVbehaviorVofVCynthiaV
CooperVinVtheVWorldComVfraud?

A) persistence
B) competence
C) integrity
D) conformity

6) TheVancientVGreeksVthoughtVofVtheVvirtuesVasVcharacteristicsVofVbehaviorVthat

A) couldVleadVtoVaVgoodVlife.
B) makeVupVtheV"sixVpillarsVofVcharacter".
C) supportVtheVrightsVtheory.
D) rationalizeVunethicalVactions.

7) WhichVofVtheVfollowingVelementsVdoesVnotVmakeVupVanVintegralVpartVofVwhatVisV
meantVbyV"ethics"?

A) acceptedVstandardsVofVbehavior
B) knowingVtheVdifferenceVbetweenVrightVandVwrong
C) alwaysVfollowingVtheVlaw
D) theVmoralVpointVofVview

8) EthicalVrelativismVcanVbestVbeVdescribedVas

3
V|VPVaVgV
e

, A) aVpointVofVviewVthatVmoralityVisVrelativeVtoVtheVnormsVofVone'sVculture.
B) aVconceptVthatVholdsVthatVintegrityVshouldVbeVmaintainedVinVtheVfaceVofVpressureVby
others.
C) anVethicalVreasoningVmethodVthatVholdsVoneVshouldValwaysVactVoutVofVself-interest.
D) anVethicalVreasoningVmethodVthatVholdsVoneVshouldValwaysVconsiderVtheVeffectVofVon
e's
actionsVonVothers.

9) WhichVofVtheVfollowingVisVnotVaVpillarVofVcharacterVaccordingVtoVtheVJosephsonVInstitute
?

A) caring
B) citizenship
C) respect
D) judgmental

10) WhichVofVtheVfollowingVisVnotVanVelementVofVtrustworthinessVaccordingVtoVtheVSix
VPillarsVofVCharacter?

A) reliability
B) loyalty
C) fairness
D) honesty

11) AnVaccountantVwhoVblowsVtheVwhistleVonVfinancialVwrongdoingVbyVhis/herVemplo
yerVbyVgoingVoutsideVtheVentityVviolates

A) theVdueVcareVprinciple.
B) confidentiality.
C) one'sVreliabilityVobligation.
D) publicVinterestVobligation.

12) CancelVcultureVresultsVinVeachVofVtheVfollowingVexcept:

4
V|VPVaVgV
e

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Test Bank: Ethical Obligations and Decision-Making in Accounting (6th Edition) by Steven Mintz and William Miller – Chapters 1–8 Complete (Verified Answers)

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