Test Bank for Ethical Obligations and Decision-Making in Accounting: Text and Cases, 6th Edition by Mintz & Miller | Chapters 1–8 | Multiple Choice & Essay Questions with Answer Key

TEST BANK FOR
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EthicalgObligationsgandgDecision-MakinggingAccounting:gTextgandgCases,g6thgEditiongbygStevengMintzgandgWilliamgMiller
Chapter 1-8 g




Chapter 01 6e Mintz
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Answers Included
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MULTIPLEgCHOICEg-
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Choosegthegonegalternativegthatgbestgcompletesgthegstatementgorgganswersgthegquestion.
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1) WhatgisgthegcommongcharacteristicgofgAristotle'sgvirtuesgandgethicalgstandardsgforgCPAs?

A) truthfulness
B) integrity
C) loyalty
D) duegcare



2) Janegfindsgagmaterialgmisstatementgwhilegauditinggagclient'sgaccountsgreceivables.gHergsen
iorgtellsghergtogignoregthegmisstatementgsogthatgthegclientgdoesgnotggetgupset.gJanegwantsgtogbegview
edgasgagteamgplayergingordergtogadvancegingthegfirm,gsogJanegfollowsghergsenior'sginstructionsgandgig
noresgthegmisstatement.gWhichgethicalgtheorygdidgJanegusegtogmakeghergdecision?

A) egoism
B) justice
C) virtuegethics
D) utilitarianism



3) Whichgofgthegfollowinggsituationsgwouldgbegconsideredgethical?

A) ThegcashiergatgWal-
Martggivesgyoug$5gmoregthangyougweregsupposedgtogreceivegandgyougdon'tgdoganythinggaboutgit.
B) YougaccidentallygbackgintogagcargatgWal-Martgandgleaveg yourginformationgforgthemgto
call.
C) Yougreceivegfakeg$20gbillsgandgusegthemgingagstoregwhilegknowinggtheygaregfake.
D) Yougfindgagphonegingagrestaurantgandgkeepgit.



4) Whichgofgthegfollowinggcharacteristicsgdoesgnotgdescribegthegimportancegofgintegrityging
decisiongmaking?




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, A) Actinggoutgofgmoralgprinciple
B) Beinggloyalgtogone'sgsuperior
C) Havinggthegcouragegtogdogthegrightgthing
D) Notgsubordinatinggprofessionalgjudgmentgtogothers



5) WhichgofgthegfollowinggcharacteristicsgdoesgnotgdescribegthegbehaviorgofgCynthiagCoopergi
ngthegWorldComgfraud?

A) persistence
B) competence
C) integrity
D) conformity



6) ThegancientgGreeksgthoughtgofgthegvirtuesgasgcharacteristicsgofgbehaviorgthat

A) couldgleadgtogaggoodglife.
B) makegupgtheg"sixgpillarsgofgcharacter".
C) supportgthegrightsgtheory.
D) rationalizegunethicalgactions.



7) Whichgofgthegfollowinggelementsgdoesgnotgmakegupgangintegralgpartgofgwhatgisgmeantgbyg"
ethics"?

A) acceptedgstandardsgofgbehavior
B) knowinggthegdifferencegbetweengrightgandgwrong
C) alwaysgfollowinggtheglaw
D) thegmoralgpointgofgview



8) Ethicalgrelativismgcangbestgbegdescribedgas




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, A) agpointgofgviewgthatgmoralitygisgrelativegtogthegnormsgofgone'sgculture.
B) agconceptgthatgholdsgthatgintegritygshouldgbegmaintainedgingthegfacegofgpressuregby
others.
C) angethicalgreasoninggmethodgthatgholdsgonegshouldgalwaysgactgoutgofgself-interest.
D) angethicalgreasoninggmethodgthatgholdsgonegshouldgalwaysgconsidergthegeffectgofgone's
actionsgongothers.



9) WhichgofgthegfollowinggisgnotgagpillargofgcharactergaccordinggtogthegJosephsongInstitute?

A) caring
B) citizenship
C) respect
D) judgmental



10) WhichgofgthegfollowinggisgnotgangelementgofgtrustworthinessgaccordinggtogthegSixgPillarsgo
fgCharacter?

A) reliability
B) loyalty
C) fairness
D) honesty



11) Angaccountantgwhogblowsgthegwhistlegongfinancialgwrongdoinggbyghis/hergemployergbyg
goinggoutsidegthegentitygviolates

A) thegduegcaregprinciple.
B) confidentiality.
C) one'sgreliabilitygobligation.
D) publicginterestgobligation.



12) Cancelgculturegresultsgingeachgofgthegfollowinggexcept:




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, A) manifestsgitselfgthroughgintolerancegofgothersgwithgagpointgofgviewgthatgdivergesgfromgg
roupgnorms
B) exhibitsgaglackgofgrespectgforgsomethinggsomeonegsaidgorgdidgsuchgasgmakinggoffensivegc
ommentsgtowardganother
C) itsggoalgisgtogembarrassgsomeonegingtheirgcommunity
D) enablesgaggreatergunderstandinggandgmutualgcompassiongforgoneganother



13) Theg2019gannualgpollgongcivilitygingsocietygbygWebergShandwickgcontinuesgtogshowgthatgagv
astgmajoritygofgAmericansgidentifygincivilitygasgagproblemgingsociety.gThegconsequencesgofgincivil
itygincludegallgofgthegfollowinggexcept

A) peoplegfeelinggsafergingpublicgplaces.
B) cyberbullying.
C) harassmentgandgunfairgtreatmentgofgcertainggroupsgofgpeople.
D) feelingsgofgisolationgandgloneliness.



14) Respectgisgangimportantgcharactergofgbehaviorgbecause

A) itgentailsgagloyaltygobligationgtogone'sgsuperior.
B) itgenablesgonegtogperformgprofessionalgservicesgcompetently.
C) itgisgcriticalgtogmaintaininggone'sgintegrity.
D) itgencompassesgattributesgofghowgwegshouldgtreatgothers.



15) Responsibilityggoesghandginghandgwith

A) respect.
B) loyalty.
C) courage.
D) accountability.



16) Treatinggothersgfairlygencompassesgtreatinggthem




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