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Accounting Text and Cases 5th Edition Mintz
EthicalAObligationsAandADecision-Making,A5eA(Mintz)
ChapterA2 CognitiveAProcessesAandAEthicalADecisionAMakingAinAAccounting
1) WhenASallyAisAaskedAwhyAsheAshouldAshareAherAtoysAwithAherAsister,AsheArespondsAbyAsayi
ngA"BecauseAmyAmomAsaysAIAhaveAtoAandAifAIAdon'tAI'llAgoAtoAtime-
out."AInAwhichAstageAofAmoralAdevelopmentAisASally?
A) ConventionalAMorality
B) NonconventionalAMorality
C) PostconventionalAMorality
D) PreconventionalAMorality
2) InAreferenceAtoARest'sAfour-
componentAModelAofAMorality,AwhichAcomponentAreflectsAanAindividual'sAwillingnessAtoApla
ceAethicalAvaluesAaheadAofAnon-ethicalAvaluesAthatArelateAtoAself-Ainterest?
A) MoralACharacter
B) MoralAMotivation
C) MoralASympathy
D) MoralAJudgment
3) TheAcognitiveAdevelopmentAapproachArefersAto:
A) TheAthoughtAprocessAfollowedAinAone'sAmoralAdevelopment
B) TheAmethodAofAmoralAreasoningAusedAinAdecisionAmaking
C) TheAexerciseAofAprofessionalAjudgmentAinAdecisionAmaking
D) TheAapproachAtoAgivingAvoiceAtoAone'sAvalues
4) Kohlberg'sAmodelAcanAbestAbeAdescribedAas:
A) TheAvariousAphasesAinAone'sAmoralAdevelopmentAandArelatedAlevelsAofAmoralAreasoning
B) AAmodelAofAethicalAactionAthatAisAbasedAonAtheAbeliefAthatAoneAwillAnotAreportAincidentsA
ofAwrongdoingAifAtheyAbelieveAothersAwillAreportAit
C) AApredictiveAtoolAtoAdetermineAhowAaApersonAwillAreasonAethicallyAbasedAonAone'sAviewsA
onAdiversity
D) AAmodelAofAage-specificAlevelsAofAmoralAreasoning
5) InAtheA"HeinzAandAtheADrug"AcaseAdescribedAinAtheAchapter,AifAHeinzAwasAreasoningAatAstageA5A
heAmightAdecideAtoAstealAtheAdrugAbasedAonAwhichAofAtheAfollowingAreasoning?
A) HeinzAshouldAstealAtheAmedicine,AbecauseAheAwillAbeAmuchAhappierAifAheAsavesAhisAwife,Aeven
AifAheAwillAhaveAtoAserveAaAprisonAsentence.
B) HeinzAshouldAstealAtheAmedicine,AbecauseAhisAwifeAexpectsAit.
C) HeinzAshouldAstealAtheAmedicine,AbecauseAtheAlawAprohibitsAexceptions.
D) HeinzAshouldAstealAtheAmedicine,AbecauseAeveryoneAhasAaArightAtoAlive,AregardlessAofAtheAlaw.
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6) WhichAofAtheAfollowingAmightANOTAdescribeAHeinz'sAthoughtAprocessAinAdecidingAwhetherAt
oAstealAtheAdrugAifAheAwereAatAstageA6?
A) HeinzAshouldAstealAtheAmedicine,AbecauseAeveryoneAhasAaArightAtoAlive,AregardlessAofAtheAlaw.
B) HeinzAshouldAstealAtheAmedicine,AbecauseAsavingAaAhumanAlifeAisAaAmoreAfundamentalAval
ueAthanAtheApropertyArightsAofAanotherAperson.
C) HeinzAshouldAnotAstealAtheAmedicine,AbecauseAthatAviolatesAtheAgoldenAruleAofAhonestyAa
ndArespect.
D) HeinzAshouldAnotAstealAtheAmedicine,AbecauseAtheAscientistAhasAaArightAtoAfairAcompensation.
7) InAstageA1AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) FearAofApunishment
B) SatisfactionAofAone'sAneeds
C) FollowingAtheAlaw
D) ActingAbasedAonAuniversalAethicalAprinciples
8) InAstageA3AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) SatisfactionAofAone'sAneeds
B) ActingAinAtheAbestAinterestsAofAothers
C) UpholdingAtheArights,Avalues,AandAlegalAcontractsAofAsociety
D) ActingAbasedAonAuniversalAprinciples
9) InAstageA5AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) ActingAinAtheAbestAinterestsAofAothers
B) FollowingAtheAlaw
C) UpholdingAtheArights,Avalues,AandAlegalAcontractsAofAsociety
D) ActingAbasedAonAuniversalAprinciples
10) IndividualsAwhoAreasonAatAstageA6AincorporateAethicalAreasoningAbasedAon:
A) TheAmoralityAofAlawAandAdutyAtoAtheAsocialAorder
B) AArationalAcalculationAofAbenefitsAandAharmsAtoAsociety
C) UniversalAethicalAprinciples
D) AllAofAtheAabove
11) AAclientAasksAhisAaccountantAtoAignoreAaAmistakeAwhichAoverstatedAtheAaccountsAreceivableA
account.ATheAaccountantAdecidesAthatAtheAaccountsAreceivableAaccountAhasAtoAbeAcorrectedAtoAsta
teAtheAcorrectAamountAbasedAonAtheAcurrentAaccountingArules.AWhichAstageAofAKohlberg'AStagesA
ofAMoralADevelopmentAisAtheAaccountingAreasoning?
A) StageA2
B) StageA3
C) StageA4
D) StageA5
12) TheAethicalAdomainAinAaccountingAandAauditingArefersAto:
A) TheAimportantAconstituentAgroupsAaffectedAbyAaccountingAandAauditingAwork
B) TheAstagesAofAtheAmoralAdevelopmentAofAaccountantsAandAauditors
C) TheAdecisionAmakingAprocessAfollowedAbyAaccountantsAandAauditors
D) TheArulesAofAconductAinAtheAAICPAACodeAofAProfessionalAConduct
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13) TheAresultsAofAstudiesAindicateAthatACPAsAreasonAprimarilyAat:
A) StagesA1AandA2
B) StagesA2AandA3
C) StagesA3AandA4
D) StagesA4AandA5
14) Rest'sA"FourAComponentAModelAofAMorality"AcanAbestAbeAdescribedAas:
A) AAmodelAofAmoralAdevelopmentAbasedAonAone'sAdiversityAperspective
B) AAmodelAofAtheArelationshipAbetweenAethicalAactionAandAone'sAlevelAofAmoralAdevelopment
C) AAmodelAofAmoralAjudgmentAbasedAonAone'sApossessionAofAcertainAvirtuesAofAbehavior
D) AnAapproachAtoAethicalAdecisionAmakingAbasedAonAprescribedAstepsAinAmakingAethicalAdecisions
15) AssumeAyouAwereAassignedAaAtermApaperAandAdecidedAtoAsurfAtheAwebAtoAidentifyAaAproviderA
ofApapersAforAaAfee.AYouAchoseAwhatAyouAthoughtAwasAtheAbestApaperAavailable.AWithArespectAtoA
Rest'sAmodelAofAmoralityAitAcanAbeAsaidAthat:
A) YourAactionsAlackAmoralAsensitivity
B) YourAactionsAareAbasedAonAmoralAjudgments
C) YouAareAmakingAjudgmentsAbasedAonAexpectationsAofAyourApeerAgroup
D) YouAhaveAmadeAaAdecisionAbasedAonAtheAcommonAgood
16) YvonneAisApreparingAaAtaxAreturnAforAJack.AJackAwantsAtoAclaimAhisAnephewAasAaAdependentA
evenAthoughAheAdoesAnotAmeetAtheAcriteria.AJackAsaysAifAYvonneAdoesAnotAlistAhisAnephewAasAaAd
ependent,AheAwillAfireAherAandAfindAaAnewAtaxAaccountant.AYvonneArefusesAbecauseAitAisAillegalAt
oAclaimAaAdependentAthatAdoesAnotAmeetAtheAqualifications.ABasedAonAYvonne'sAdecision,AsheAisA
likelyAreasoningAatAwhichAstageAofAKohlberg'sAmoralAdevelopmentAmodel?
A) StageA2
B) StageA3
C) StageA4
D) StageA5
17) JamesARest'sAmodelAofAethicalAactionAinvolvesAfourAcomponentsAinherentAtoAtheAethicalAde
cision-
makingAprocess.AWhichAofAtheAfollowingArelatesAtoAaAperson'sAmoralAjudgmentAofAwhatAoughtAt
oAbeAdone?
A) InterpretingAaAsituationAasAaAmoralAdilemma
B) WillingnessAtoAplaceAethicalAvaluesAaheadAofAnon-ethicalAvalues
C) IntentionAtoAactAethicallyAaligningAtoAhisAvalues
D) OutcomeAofAone'sAprescriptiveAreasoning
18) Thorne'sA"IntegratedAModelAofAEthicalADecisionAMaking"AcanAbestAbeAdescribedAas:
A) AAdepictionAofAaAmodelAofAmoralAdevelopment
B) AAdepictionAofAhowAtheAPrinciplesAinAtheAAICPAACodeAofAProfessionalAConductAinfluenc
esAdecisionAmaking
C) AAmodelAofAtheAroleAofAvirtueAinAdecisionAmaking
D) AAmodelAofAtheAroleAofAmoralAdevelopmentAandAvirtueAinAdecisionAmaking
3
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HillAEducation.
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Accounting Text and Cases 5th Edition Mintz
EthicalAObligationsAandADecision-Making,A5eA(Mintz)
ChapterA2 CognitiveAProcessesAandAEthicalADecisionAMakingAinAAccounting
1) WhenASallyAisAaskedAwhyAsheAshouldAshareAherAtoysAwithAherAsister,AsheArespondsAbyAsayi
ngA"BecauseAmyAmomAsaysAIAhaveAtoAandAifAIAdon'tAI'llAgoAtoAtime-
out."AInAwhichAstageAofAmoralAdevelopmentAisASally?
A) ConventionalAMorality
B) NonconventionalAMorality
C) PostconventionalAMorality
D) PreconventionalAMorality
2) InAreferenceAtoARest'sAfour-
componentAModelAofAMorality,AwhichAcomponentAreflectsAanAindividual'sAwillingnessAtoApla
ceAethicalAvaluesAaheadAofAnon-ethicalAvaluesAthatArelateAtoAself-Ainterest?
A) MoralACharacter
B) MoralAMotivation
C) MoralASympathy
D) MoralAJudgment
3) TheAcognitiveAdevelopmentAapproachArefersAto:
A) TheAthoughtAprocessAfollowedAinAone'sAmoralAdevelopment
B) TheAmethodAofAmoralAreasoningAusedAinAdecisionAmaking
C) TheAexerciseAofAprofessionalAjudgmentAinAdecisionAmaking
D) TheAapproachAtoAgivingAvoiceAtoAone'sAvalues
4) Kohlberg'sAmodelAcanAbestAbeAdescribedAas:
A) TheAvariousAphasesAinAone'sAmoralAdevelopmentAandArelatedAlevelsAofAmoralAreasoning
B) AAmodelAofAethicalAactionAthatAisAbasedAonAtheAbeliefAthatAoneAwillAnotAreportAincidentsA
ofAwrongdoingAifAtheyAbelieveAothersAwillAreportAit
C) AApredictiveAtoolAtoAdetermineAhowAaApersonAwillAreasonAethicallyAbasedAonAone'sAviewsA
onAdiversity
D) AAmodelAofAage-specificAlevelsAofAmoralAreasoning
5) InAtheA"HeinzAandAtheADrug"AcaseAdescribedAinAtheAchapter,AifAHeinzAwasAreasoningAatAstageA5A
heAmightAdecideAtoAstealAtheAdrugAbasedAonAwhichAofAtheAfollowingAreasoning?
A) HeinzAshouldAstealAtheAmedicine,AbecauseAheAwillAbeAmuchAhappierAifAheAsavesAhisAwife,Aeven
AifAheAwillAhaveAtoAserveAaAprisonAsentence.
B) HeinzAshouldAstealAtheAmedicine,AbecauseAhisAwifeAexpectsAit.
C) HeinzAshouldAstealAtheAmedicine,AbecauseAtheAlawAprohibitsAexceptions.
D) HeinzAshouldAstealAtheAmedicine,AbecauseAeveryoneAhasAaArightAtoAlive,AregardlessAofAtheAlaw.
1
CopyrightA©A2020AMcGraw-HillAEducation.AAllArightsAreserved.
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,DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in Accoun
A A A A A A A A A A A
ting Text and Cases 5th Edition Mintz
A A A A A A
6) WhichAofAtheAfollowingAmightANOTAdescribeAHeinz'sAthoughtAprocessAinAdecidingAwhetherAt
oAstealAtheAdrugAifAheAwereAatAstageA6?
A) HeinzAshouldAstealAtheAmedicine,AbecauseAeveryoneAhasAaArightAtoAlive,AregardlessAofAtheAlaw.
B) HeinzAshouldAstealAtheAmedicine,AbecauseAsavingAaAhumanAlifeAisAaAmoreAfundamentalAval
ueAthanAtheApropertyArightsAofAanotherAperson.
C) HeinzAshouldAnotAstealAtheAmedicine,AbecauseAthatAviolatesAtheAgoldenAruleAofAhonestyAa
ndArespect.
D) HeinzAshouldAnotAstealAtheAmedicine,AbecauseAtheAscientistAhasAaArightAtoAfairAcompensation.
7) InAstageA1AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) FearAofApunishment
B) SatisfactionAofAone'sAneeds
C) FollowingAtheAlaw
D) ActingAbasedAonAuniversalAethicalAprinciples
8) InAstageA3AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) SatisfactionAofAone'sAneeds
B) ActingAinAtheAbestAinterestsAofAothers
C) UpholdingAtheArights,Avalues,AandAlegalAcontractsAofAsociety
D) ActingAbasedAonAuniversalAprinciples
9) InAstageA5AofAKohlberg'sAmodel,AethicalAreasoningAisAmotivatedAby:
A) ActingAinAtheAbestAinterestsAofAothers
B) FollowingAtheAlaw
C) UpholdingAtheArights,Avalues,AandAlegalAcontractsAofAsociety
D) ActingAbasedAonAuniversalAprinciples
10) IndividualsAwhoAreasonAatAstageA6AincorporateAethicalAreasoningAbasedAon:
A) TheAmoralityAofAlawAandAdutyAtoAtheAsocialAorder
B) AArationalAcalculationAofAbenefitsAandAharmsAtoAsociety
C) UniversalAethicalAprinciples
D) AllAofAtheAabove
11) AAclientAasksAhisAaccountantAtoAignoreAaAmistakeAwhichAoverstatedAtheAaccountsAreceivableA
account.ATheAaccountantAdecidesAthatAtheAaccountsAreceivableAaccountAhasAtoAbeAcorrectedAtoAsta
teAtheAcorrectAamountAbasedAonAtheAcurrentAaccountingArules.AWhichAstageAofAKohlberg'AStagesA
ofAMoralADevelopmentAisAtheAaccountingAreasoning?
A) StageA2
B) StageA3
C) StageA4
D) StageA5
12) TheAethicalAdomainAinAaccountingAandAauditingArefersAto:
A) TheAimportantAconstituentAgroupsAaffectedAbyAaccountingAandAauditingAwork
B) TheAstagesAofAtheAmoralAdevelopmentAofAaccountantsAandAauditors
C) TheAdecisionAmakingAprocessAfollowedAbyAaccountantsAandAauditors
D) TheArulesAofAconductAinAtheAAICPAACodeAofAProfessionalAConduct
2
CopyrightA©A2020AMcGraw-HillAEducation.AAllArightsAreserved.
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, DOWNLOAD THE Test Bank for Ethical Obligations and Decision Making in Accoun
A A A A A A A A A A A
ting Text and Cases 5th Edition Mintz
A A A A A A
13) TheAresultsAofAstudiesAindicateAthatACPAsAreasonAprimarilyAat:
A) StagesA1AandA2
B) StagesA2AandA3
C) StagesA3AandA4
D) StagesA4AandA5
14) Rest'sA"FourAComponentAModelAofAMorality"AcanAbestAbeAdescribedAas:
A) AAmodelAofAmoralAdevelopmentAbasedAonAone'sAdiversityAperspective
B) AAmodelAofAtheArelationshipAbetweenAethicalAactionAandAone'sAlevelAofAmoralAdevelopment
C) AAmodelAofAmoralAjudgmentAbasedAonAone'sApossessionAofAcertainAvirtuesAofAbehavior
D) AnAapproachAtoAethicalAdecisionAmakingAbasedAonAprescribedAstepsAinAmakingAethicalAdecisions
15) AssumeAyouAwereAassignedAaAtermApaperAandAdecidedAtoAsurfAtheAwebAtoAidentifyAaAproviderA
ofApapersAforAaAfee.AYouAchoseAwhatAyouAthoughtAwasAtheAbestApaperAavailable.AWithArespectAtoA
Rest'sAmodelAofAmoralityAitAcanAbeAsaidAthat:
A) YourAactionsAlackAmoralAsensitivity
B) YourAactionsAareAbasedAonAmoralAjudgments
C) YouAareAmakingAjudgmentsAbasedAonAexpectationsAofAyourApeerAgroup
D) YouAhaveAmadeAaAdecisionAbasedAonAtheAcommonAgood
16) YvonneAisApreparingAaAtaxAreturnAforAJack.AJackAwantsAtoAclaimAhisAnephewAasAaAdependentA
evenAthoughAheAdoesAnotAmeetAtheAcriteria.AJackAsaysAifAYvonneAdoesAnotAlistAhisAnephewAasAaAd
ependent,AheAwillAfireAherAandAfindAaAnewAtaxAaccountant.AYvonneArefusesAbecauseAitAisAillegalAt
oAclaimAaAdependentAthatAdoesAnotAmeetAtheAqualifications.ABasedAonAYvonne'sAdecision,AsheAisA
likelyAreasoningAatAwhichAstageAofAKohlberg'sAmoralAdevelopmentAmodel?
A) StageA2
B) StageA3
C) StageA4
D) StageA5
17) JamesARest'sAmodelAofAethicalAactionAinvolvesAfourAcomponentsAinherentAtoAtheAethicalAde
cision-
makingAprocess.AWhichAofAtheAfollowingArelatesAtoAaAperson'sAmoralAjudgmentAofAwhatAoughtAt
oAbeAdone?
A) InterpretingAaAsituationAasAaAmoralAdilemma
B) WillingnessAtoAplaceAethicalAvaluesAaheadAofAnon-ethicalAvalues
C) IntentionAtoAactAethicallyAaligningAtoAhisAvalues
D) OutcomeAofAone'sAprescriptiveAreasoning
18) Thorne'sA"IntegratedAModelAofAEthicalADecisionAMaking"AcanAbestAbeAdescribedAas:
A) AAdepictionAofAaAmodelAofAmoralAdevelopment
B) AAdepictionAofAhowAtheAPrinciplesAinAtheAAICPAACodeAofAProfessionalAConductAinfluenc
esAdecisionAmaking
C) AAmodelAofAtheAroleAofAvirtueAinAdecisionAmaking
D) AAmodelAofAtheAroleAofAmoralAdevelopmentAandAvirtueAinAdecisionAmaking
3
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