Test Bank Ethical Obligations and Decision-
m m m m m
Making in Accounting: Text and Cases, 6th Edition by Steven Mi
m m m m m m m m m m
z and William Miller
m m m
Chapter 01 6e Mintz
m m m
Answers Included
m
MULTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmormanswersmthemquestion.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtuesmandmethicalmstandardsmformCPAs?
A) truthfulness
B) integrity
C) loyalty
D) duemcare
2) Janemfindsmammaterialmmisstatementmwhilemauditingmamclient'smaccountsmreceivables.mHerm
seniormtellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmupset.mJanemwantsmto
mbemviewedmasmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhermsenior'sminstr
uctionsmandmignoresmthemmisstatement.mWhichmethicalmtheorymdidmJanemusemtommakemhermdecision
?
A) egoism
B) justice
C) virtuemethics
D) utilitarianism
3) Whichmofmthemfollowingmsituationsmwouldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoum$5mmoremthanmyoumweremsupposedmtomreceivemandmyoumdon'tmdomanythingmabo
utmit.
B) YoumaccidentallymbackmintomamcarmatmWal-Martmandmleavemyourminformationmformthemmto
call.
C) Youmreceivemfakem$20mbillsmandmusemthemminmamstoremwhilemknowingmtheymaremfake.
D) Youmfindmamphoneminmamrestaurantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegritym
inmdecisionmmaking?
1
, A) Actingmoutmofmmoralmprinciple
B) Beingmloyalmtomone'smsuperior
C) Havingmthemcouragemtomdomthemrightmthing
D) Notmsubordinatingmprofessionalmjudgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamCoop
erminmthemWorldCommfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoughtmofmthemvirtuesmasmcharacteristicsmofmbehaviormthat
A) couldmleadmtomamgoodmlife.
B) makemupmthem"sixmpillarsmofmcharacter".
C) supportmthemrightsmtheory.
D) rationalizemunethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemupmanmintegralmpartmofmwhatmismmeantm
bym"ethics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
2
, A) ampointmofmviewmthatmmoralitymismrelativemtomthemnormsmofmone'smculture.
B) amconceptmthatmholdsmthatmintegritymshouldmbemmaintainedminmthemfacemofmpressuremby
others.
C) anmethicalmreasoningmmethodmthatmholdsmonemshouldmalwaysmactmoutmofmself-interest.
D) anmethicalmreasoningmmethodmthatmholdsmonemshouldmalwaysmconsidermthemeffectmofmone's
actionsmonmothers.
9) WhichmofmthemfollowingmismnotmampillarmofmcharactermaccordingmtomthemJosephsonmInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) WhichmofmthemfollowingmismnotmanmelementmofmtrustworthinessmaccordingmtomthemSixmPill
arsmofmCharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) Anmaccountantmwhomblowsmthemwhistlemonmfinancialmwrongdoingmbymhis/hermemployerm
bymgoingmoutsidemthementitymviolates
A) themduemcaremprinciple.
B) confidentiality.
C) one'smreliabilitymobligation.
D) publicminterestmobligation.
12) Cancelmculturemresultsminmeachmofmthemfollowingmexcept:
3
, A) manifestsmitselfmthroughmintolerancemofmothersmwithmampointmofmviewmthatmdivergesmfro
mmgroupmnorms
B) exhibitsmamlackmofmrespectmformsomethingmsomeonemsaidmormdidmsuchmasmmakingmoffensi
vemcommentsmtowardmanother
C) itsmgoalmismtomembarrassmsomeoneminmtheirmcommunity
D) enablesmamgreatermunderstandingmandmmutualmcompassionmformonemanother
13) Them2019mannualmpollmonmcivilityminmsocietymbymWebermShandwickmcontinuesmtomshowmtha
tmamvastmmajoritymofmAmericansmidentifymincivilitymasmamproblemminmsociety.mThemconsequencesmo
fmincivilitymincludemallmofmthemfollowingmexcept
A) peoplemfeelingmsaferminmpublicmplaces.
B) cyberbullying.
C) harassmentmandmunfairmtreatmentmofmcertainmgroupsmofmpeople.
D) feelingsmofmisolationmandmloneliness.
14) Respectmismanmimportantmcharactermofmbehaviormbecause
A) itmentailsmamloyaltymobligationmtomone'smsuperior.
B) itmenablesmonemtomperformmprofessionalmservicesmcompetently.
C) itmismcriticalmtommaintainingmone'smintegrity.
D) itmencompassesmattributesmofmhowmwemshouldmtreatmothers.
15) Responsibilitymgoesmhandminmhandmwith
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treatingmothersmfairlymencompassesmtreatingmthem
4
m m m m m
Making in Accounting: Text and Cases, 6th Edition by Steven Mi
m m m m m m m m m m
z and William Miller
m m m
Chapter 01 6e Mintz
m m m
Answers Included
m
MULTIPLEmCHOICEm-
mChoosemthemonemalternativemthatmbestmcompletesmthemstatementmormanswersmthemquestion.
1) WhatmismthemcommonmcharacteristicmofmAristotle'smvirtuesmandmethicalmstandardsmformCPAs?
A) truthfulness
B) integrity
C) loyalty
D) duemcare
2) Janemfindsmammaterialmmisstatementmwhilemauditingmamclient'smaccountsmreceivables.mHerm
seniormtellsmhermtomignoremthemmisstatementmsomthatmthemclientmdoesmnotmgetmupset.mJanemwantsmto
mbemviewedmasmamteammplayerminmordermtomadvanceminmthemfirm,msomJanemfollowsmhermsenior'sminstr
uctionsmandmignoresmthemmisstatement.mWhichmethicalmtheorymdidmJanemusemtommakemhermdecision
?
A) egoism
B) justice
C) virtuemethics
D) utilitarianism
3) Whichmofmthemfollowingmsituationsmwouldmbemconsideredmethical?
A) ThemcashiermatmWal-
Martmgivesmyoum$5mmoremthanmyoumweremsupposedmtomreceivemandmyoumdon'tmdomanythingmabo
utmit.
B) YoumaccidentallymbackmintomamcarmatmWal-Martmandmleavemyourminformationmformthemmto
call.
C) Youmreceivemfakem$20mbillsmandmusemthemminmamstoremwhilemknowingmtheymaremfake.
D) Youmfindmamphoneminmamrestaurantmandmkeepmit.
4) Whichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthemimportancemofmintegritym
inmdecisionmmaking?
1
, A) Actingmoutmofmmoralmprinciple
B) Beingmloyalmtomone'smsuperior
C) Havingmthemcouragemtomdomthemrightmthing
D) Notmsubordinatingmprofessionalmjudgmentmtomothers
5) WhichmofmthemfollowingmcharacteristicsmdoesmnotmdescribemthembehaviormofmCynthiamCoop
erminmthemWorldCommfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) ThemancientmGreeksmthoughtmofmthemvirtuesmasmcharacteristicsmofmbehaviormthat
A) couldmleadmtomamgoodmlife.
B) makemupmthem"sixmpillarsmofmcharacter".
C) supportmthemrightsmtheory.
D) rationalizemunethicalmactions.
7) Whichmofmthemfollowingmelementsmdoesmnotmmakemupmanmintegralmpartmofmwhatmismmeantm
bym"ethics"?
A) acceptedmstandardsmofmbehavior
B) knowingmthemdifferencembetweenmrightmandmwrong
C) alwaysmfollowingmthemlaw
D) themmoralmpointmofmview
8) Ethicalmrelativismmcanmbestmbemdescribedmas
2
, A) ampointmofmviewmthatmmoralitymismrelativemtomthemnormsmofmone'smculture.
B) amconceptmthatmholdsmthatmintegritymshouldmbemmaintainedminmthemfacemofmpressuremby
others.
C) anmethicalmreasoningmmethodmthatmholdsmonemshouldmalwaysmactmoutmofmself-interest.
D) anmethicalmreasoningmmethodmthatmholdsmonemshouldmalwaysmconsidermthemeffectmofmone's
actionsmonmothers.
9) WhichmofmthemfollowingmismnotmampillarmofmcharactermaccordingmtomthemJosephsonmInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) WhichmofmthemfollowingmismnotmanmelementmofmtrustworthinessmaccordingmtomthemSixmPill
arsmofmCharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) Anmaccountantmwhomblowsmthemwhistlemonmfinancialmwrongdoingmbymhis/hermemployerm
bymgoingmoutsidemthementitymviolates
A) themduemcaremprinciple.
B) confidentiality.
C) one'smreliabilitymobligation.
D) publicminterestmobligation.
12) Cancelmculturemresultsminmeachmofmthemfollowingmexcept:
3
, A) manifestsmitselfmthroughmintolerancemofmothersmwithmampointmofmviewmthatmdivergesmfro
mmgroupmnorms
B) exhibitsmamlackmofmrespectmformsomethingmsomeonemsaidmormdidmsuchmasmmakingmoffensi
vemcommentsmtowardmanother
C) itsmgoalmismtomembarrassmsomeoneminmtheirmcommunity
D) enablesmamgreatermunderstandingmandmmutualmcompassionmformonemanother
13) Them2019mannualmpollmonmcivilityminmsocietymbymWebermShandwickmcontinuesmtomshowmtha
tmamvastmmajoritymofmAmericansmidentifymincivilitymasmamproblemminmsociety.mThemconsequencesmo
fmincivilitymincludemallmofmthemfollowingmexcept
A) peoplemfeelingmsaferminmpublicmplaces.
B) cyberbullying.
C) harassmentmandmunfairmtreatmentmofmcertainmgroupsmofmpeople.
D) feelingsmofmisolationmandmloneliness.
14) Respectmismanmimportantmcharactermofmbehaviormbecause
A) itmentailsmamloyaltymobligationmtomone'smsuperior.
B) itmenablesmonemtomperformmprofessionalmservicesmcompetently.
C) itmismcriticalmtommaintainingmone'smintegrity.
D) itmencompassesmattributesmofmhowmwemshouldmtreatmothers.
15) Responsibilitymgoesmhandminmhandmwith
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treatingmothersmfairlymencompassesmtreatingmthem
4
