,TABLE OF CONTENTS
Chapter 1: Ethical Reasoning: Implications for Accounting
Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Chapter 3:
Organizational Ethics and Corporate Governance
Chapter 4: AICPA Code of Professional Conduct
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Chapter 6:
Motivation for Fraudulent Financial Reporting
Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in
Accounting
Chapter 8: Auditors’ Legal Liabilities and Defenses
Version 1 2
,Answers are at the end of each chapter
Student name:
1) Why do ethicists consider integrity to be the foundation of ethical behavior?
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Topic : Integrity: The Basis of Accounting
Source : Chapter 01 Test Bank > TB ES Qu. 01-81 Why do ethicists consider integrity...
2) Moral philosophy deals with questions such as "How should I live my life?" and "What sort
of person should I strive to be?" What are the basic tenets of moral philosophy? Answer with
respect to the philosophies discussed in the chapter.
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Learning Objective : 01-03 Differentiate between moral philosophies and their effect on ethical reaso
Topic : Modern Moral Philosophies
Source : Chapter 01 Test Bank > TB ES Qu. 01-82 Moral philosophy deals with questions...
Describe a situation you have encountered in your personal life where you did not follow the law
because you judged another alternative to be more ethical. Don't use the example in the text of
driving on a two-lane divided roadway. Why did you decide to do that act?
Version 1 3
, Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Topic : The Language of Ethics
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Source : Chapter 01 Test Bank > TB ES Qu. 01-83 Describe a situation you have...
3) Evaluate Lance Armstrong's behavior toward doping during the Tour de France from the
perspective of the "Six Pillars of Character." How might Armstrong have handled the matter
better?
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Understand
Difficulty : 2 Medium
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Topic : The Six Pillars of Character
Source : Chapter 01 Test Bank > TB ES Qu. 01-84 Evaluate Lance Armstrong's behavior towards...
Why do you think potential employers of accounting graduates care about the ethical values of
potential student hires?
Version 1 4
Chapter 1: Ethical Reasoning: Implications for Accounting
Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Chapter 3:
Organizational Ethics and Corporate Governance
Chapter 4: AICPA Code of Professional Conduct
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Chapter 6:
Motivation for Fraudulent Financial Reporting
Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in
Accounting
Chapter 8: Auditors’ Legal Liabilities and Defenses
Version 1 2
,Answers are at the end of each chapter
Student name:
1) Why do ethicists consider integrity to be the foundation of ethical behavior?
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Topic : Integrity: The Basis of Accounting
Source : Chapter 01 Test Bank > TB ES Qu. 01-81 Why do ethicists consider integrity...
2) Moral philosophy deals with questions such as "How should I live my life?" and "What sort
of person should I strive to be?" What are the basic tenets of moral philosophy? Answer with
respect to the philosophies discussed in the chapter.
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Learning Objective : 01-03 Differentiate between moral philosophies and their effect on ethical reaso
Topic : Modern Moral Philosophies
Source : Chapter 01 Test Bank > TB ES Qu. 01-82 Moral philosophy deals with questions...
Describe a situation you have encountered in your personal life where you did not follow the law
because you judged another alternative to be more ethical. Don't use the example in the text of
driving on a two-lane divided roadway. Why did you decide to do that act?
Version 1 3
, Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Remember
Difficulty : 1 Easy
Topic : The Language of Ethics
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Source : Chapter 01 Test Bank > TB ES Qu. 01-83 Describe a situation you have...
3) Evaluate Lance Armstrong's behavior toward doping during the Tour de France from the
perspective of the "Six Pillars of Character." How might Armstrong have handled the matter
better?
Question Details
AACSB : Ethics
AICPA : BB Critical Thinking
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Accessibility : Screen Reader Compatible
Bloom's : Understand
Difficulty : 2 Medium
Learning Objective : 01-02 Explain how characteristic traits of behavior influence ethical decision m
Topic : The Six Pillars of Character
Source : Chapter 01 Test Bank > TB ES Qu. 01-84 Evaluate Lance Armstrong's behavior towards...
Why do you think potential employers of accounting graduates care about the ethical values of
potential student hires?
Version 1 4
