Ethical Obligations and Decision-Making in Accounting: Text and Cases,
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6th Edition
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by Mintz and Miller
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TEST BANK as
1
,TABLE OF CONTENT as as
Chapter 1: Ethical Reasoning: Implications for Accounting
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Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Ch
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apter 3: Organizational Ethics and Corporate Governance
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Chapter 4: AICPA Code of Professional Conduct
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Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Chapte
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r 6: Motivation for Fraudulent Financial Reporting
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Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in Accounting
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Chapter 8: Auditors’ Legal Liabilities and Defenses
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2
,Chapter 01 6e Mintz as as as
Answers Included ✅ as a s
MULTIPLE CHOICE - as as
Choose the one alternative that best completes the statement or answers the question.
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1) What is the common characteristic of Aristotle's virtues and ethical standards for CPAs?
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A) truthfulness
B) integrity
C) loyalty
D) due care as
2) Jane finds a material misstatement while auditing a client's accounts receivables. Her seni
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or tells her to ignore the misstatement so that the client does not get upset. Jane wants to be viewed
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as a team player in order to advance in the firm, so Jane follows her senior's instructions and ignor
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es the misstatement. Which ethical theory did Jane use to make her decision?
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A) egoism
B) justice
C) virtue ethics as
D) utilitarianism
3) Which of the following situations would be considered ethical?
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A) The cashier at Wal- as as as
Mart gives you $5 more than you were supposed to receive and you don't do anything about it.
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B) You accidentally back into a car at Wal-Mart and leave your information for them to
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call.
C) You receive fake $20 bills and use them in a store while knowing they are fake.
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D) You find a phone in a restaurant and keep it. as as as as as as as as as
4) Which of the following characteristics does not describe the importance of integrity in d
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ecisionmaking? as
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, A) Acting out of moral principle
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B) Being loyal to one's superior
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C) Having the courage to do the right thing
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D) Not subordinating professional judgment to others
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5) Which of the following characteristics does not describe the behavior of Cynthia Cooper i
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n the WorldCom fraud?
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A) persistence
B) competence
C) integrity
D) conformity
6) The ancient Greeks thought of the virtues as characteristics of behavior that
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A) could lead to a good life.
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B) make up the "six pillars of character".
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C) support the rights theory. as as as
D) rationalizeunethical actions. as as
7) Which of the following elements does not make up an integral part of what is meant by "
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ethics"?
A) accepted standards of behavior as as as
B) knowing the difference between right and wrong
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C) always following the law as as as
D) the moral point of view
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8) Ethical relativism can best be described as
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4
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6th Edition
as
by Mintz and Miller
a s as as
TEST BANK as
1
,TABLE OF CONTENT as as
Chapter 1: Ethical Reasoning: Implications for Accounting
as as as as as as
Chapter 2: Cognitive Processes and Ethical Decision Making in Accounting Ch
as as as as as as as as as a s
apter 3: Organizational Ethics and Corporate Governance
as as as as as as
Chapter 4: AICPA Code of Professional Conduct
as as as as as as
Chapter 5: Fraud in Financial Statements and Auditor Responsibilities Chapte
as as as as as as as as a s
r 6: Motivation for Fraudulent Financial Reporting
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Chapter 7: Consequences of Earnings Management: The Need for Ethical Leadership in Accounting
as as as as as as as as as as as as
Chapter 8: Auditors’ Legal Liabilities and Defenses
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2
,Chapter 01 6e Mintz as as as
Answers Included ✅ as a s
MULTIPLE CHOICE - as as
Choose the one alternative that best completes the statement or answers the question.
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1) What is the common characteristic of Aristotle's virtues and ethical standards for CPAs?
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A) truthfulness
B) integrity
C) loyalty
D) due care as
2) Jane finds a material misstatement while auditing a client's accounts receivables. Her seni
as as as as as as as as as as as a s
or tells her to ignore the misstatement so that the client does not get upset. Jane wants to be viewed
as as as as as as as as as as as as as as as as as as a s as
as a team player in order to advance in the firm, so Jane follows her senior's instructions and ignor
as as as as as as as as as as as as as as as as a s as
es the misstatement. Which ethical theory did Jane use to make her decision?
as as as as as as as as as as as as
A) egoism
B) justice
C) virtue ethics as
D) utilitarianism
3) Which of the following situations would be considered ethical?
as as as as as as as as
A) The cashier at Wal- as as as
Mart gives you $5 more than you were supposed to receive and you don't do anything about it.
as as as as as as as as as as as a s as as as as as
B) You accidentally back into a car at Wal-Mart and leave your information for them to
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call.
C) You receive fake $20 bills and use them in a store while knowing they are fake.
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D) You find a phone in a restaurant and keep it. as as as as as as as as as
4) Which of the following characteristics does not describe the importance of integrity in d
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ecisionmaking? as
3
, A) Acting out of moral principle
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B) Being loyal to one's superior
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C) Having the courage to do the right thing
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D) Not subordinating professional judgment to others
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5) Which of the following characteristics does not describe the behavior of Cynthia Cooper i
as as as as as as as as as as as as a s
n the WorldCom fraud?
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A) persistence
B) competence
C) integrity
D) conformity
6) The ancient Greeks thought of the virtues as characteristics of behavior that
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A) could lead to a good life.
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B) make up the "six pillars of character".
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C) support the rights theory. as as as
D) rationalizeunethical actions. as as
7) Which of the following elements does not make up an integral part of what is meant by "
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ethics"?
A) accepted standards of behavior as as as
B) knowing the difference between right and wrong
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C) always following the law as as as
D) the moral point of view
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8) Ethical relativism can best be described as
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4
