EthicalmObligationsmandmDecision-
MakingminmAccounting:mTextmandmCases,
6thmEditio
n
bym Mintz mandmMille
r
TEST BANK m
1
,TABLE OF CONTENT
m m
Chapterm1:mEthicalmReasoning:mImplicationsmformAccounting
Chapterm2:mCognitivemProcessesmandmEthicalmDecisionmMakingminmAccountin
gm Chapterm3:mOrganizationalmEthicsmandmCorporatemGovernance
Chapterm4:mAICPAmCodemofmProfessionalmConduct
Chapterm5:mFraudminmFinancialmStatementsmandmAuditormResponsibilitiesm C
hapterm6:mMotivationmformFraudulentmFinancialmReporting
Chapterm7:mConsequencesmofmEarningsmManagement:mThemNeedmformEthicalmLeadershipminmAccou
nting
Chapterm8:mAuditors’mLegalmLiabilitiesmandmDefenses
2
,Chapterm01m6emMintz AnswersmIncludedm ✅
MULTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmorm answersmthemquesti
on.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtuesmandmethicalmstandardsmformCPAs
?
A) truthfulness
B) integrity
C) loyalty
D) duemcare
2) Janemfindsmammaterialmmisstatementmwhilemauditingmamclient'smaccountsmreceivables.mH
erm seniormtellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmupset.mJanem
wantsmtombem viewedmasmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhe
rmsenior'sminstructionsm andmignoresmthemmisstatement.mWhichmethicalmtheorymdidmJanemusemtom
makemhermdecision?
A) egoism
B) justice
C) virtuemethics
D) utilitarianism
3) Whichmofmthemfollowingmsituationsmwouldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoum$5mmoremthanmyoumweremsupposedmtomreceivemandm youmdon'tmdomanything
maboutmit.
B) YoumaccidentallymbackmintomamcarmatmWal-
Martmandmleavemyourminformationmformthemmto
call.
C) Youmreceivemfakem$20mbillsmandmusemthemminmamstoremwhilemknowingmtheymaremfake.
D) Youmfindmamphoneminmamrestaurantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegr
ityminm decisionmmaking?
3
, A) Actingmoutmofmmoralmprinciple
B) Beingmloyalmtomone'smsuperior
C) Havingmthemcouragemtomdomthemrightmthing
D) Notmsubordinatingmprofessionalmjudgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamC
ooperm inmthemWorldCommfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoughtmofmthemvirtuesmasmcharacteristicsmofmbehaviormthat
A) couldmleadmtomamgoodmlife.
B) makemupmthem"sixmpillarsmofmcharacter".
C) supportmthemrightsmtheory.
D) rationalizemunethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemupmanmintegralmpartmofmwhatmismm
eantmbym "ethics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
4
MakingminmAccounting:mTextmandmCases,
6thmEditio
n
bym Mintz mandmMille
r
TEST BANK m
1
,TABLE OF CONTENT
m m
Chapterm1:mEthicalmReasoning:mImplicationsmformAccounting
Chapterm2:mCognitivemProcessesmandmEthicalmDecisionmMakingminmAccountin
gm Chapterm3:mOrganizationalmEthicsmandmCorporatemGovernance
Chapterm4:mAICPAmCodemofmProfessionalmConduct
Chapterm5:mFraudminmFinancialmStatementsmandmAuditormResponsibilitiesm C
hapterm6:mMotivationmformFraudulentmFinancialmReporting
Chapterm7:mConsequencesmofmEarningsmManagement:mThemNeedmformEthicalmLeadershipminmAccou
nting
Chapterm8:mAuditors’mLegalmLiabilitiesmandmDefenses
2
,Chapterm01m6emMintz AnswersmIncludedm ✅
MULTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmorm answersmthemquesti
on.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtuesmandmethicalmstandardsmformCPAs
?
A) truthfulness
B) integrity
C) loyalty
D) duemcare
2) Janemfindsmammaterialmmisstatementmwhilemauditingmamclient'smaccountsmreceivables.mH
erm seniormtellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmupset.mJanem
wantsmtombem viewedmasmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhe
rmsenior'sminstructionsm andmignoresmthemmisstatement.mWhichmethicalmtheorymdidmJanemusemtom
makemhermdecision?
A) egoism
B) justice
C) virtuemethics
D) utilitarianism
3) Whichmofmthemfollowingmsituationsmwouldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoum$5mmoremthanmyoumweremsupposedmtomreceivemandm youmdon'tmdomanything
maboutmit.
B) YoumaccidentallymbackmintomamcarmatmWal-
Martmandmleavemyourminformationmformthemmto
call.
C) Youmreceivemfakem$20mbillsmandmusemthemminmamstoremwhilemknowingmtheymaremfake.
D) Youmfindmamphoneminmamrestaurantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegr
ityminm decisionmmaking?
3
, A) Actingmoutmofmmoralmprinciple
B) Beingmloyalmtomone'smsuperior
C) Havingmthemcouragemtomdomthemrightmthing
D) Notmsubordinatingmprofessionalmjudgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamC
ooperm inmthemWorldCommfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoughtmofmthemvirtuesmasmcharacteristicsmofmbehaviormthat
A) couldmleadmtomamgoodmlife.
B) makemupmthem"sixmpillarsmofmcharacter".
C) supportmthemrightsmtheory.
D) rationalizemunethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemupmanmintegralmpartmofmwhatmismm
eantmbym "ethics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
4
