Test Bank Ethical Obligations and Decision-Making in Accounting: Text and Cases, 6
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Edition by Steven Mintz and William Miller
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Chapter 01 6e Mintz
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Answers Included
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MULTIPLE iCHOICE i- iChoose ithe ione ialternative ithat ibest icompletes ithe istatement ior
ianswers ithe iquestion.
1) What iis ithe icommon icharacteristic iof iAristotle's ivirtues iand iethical istandards ifor iCPAs?
A) truthfulness
B) integrity
C) loyalty
D) due icare
2) Jane ifinds ia imaterial imisstatement iwhile iauditing ia iclient's iaccounts ireceivables. iHer
isenior itells iher ito iignore ithe imisstatement iso ithat ithe iclient idoes inot iget iupset. iJane iwants ito
ibe iviewed ias ia iteam iplayer iin iorder ito iadvance iin ithe ifirm, iso iJane ifollows iher isenior's
iinstructions iand iignores ithe imisstatement. iWhich iethical itheory idid iJane iuse ito imake iher
idecision?
A) egoism
B) justice
C) virtue iethics
D) utilitarianism
3) Which iof ithe ifollowing isituations iwould ibe iconsidered iethical?
A) The icashier iat iWal-Mart igives iyou i$5 imore ithan iyou iwere isupposed ito ireceive
iand iyou idon't ido ianything iabout iit.
B) You iaccidentally iback iinto ia icar iat iWal-Mart iand ileave iyour iinformation ifor ithem ito
call.
C) You ireceive ifake i$20 ibills iand iuse ithem iin ia istore iwhile iknowing ithey iare ifake.
D) You ifind ia iphone iin ia irestaurant iand ikeep iit.
4) Which iof ithe ifollowing icharacteristics idoes inot idescribe ithe iimportance iof iintegrity
iin idecision imaking?
1
, A) Acting iout iof imoral iprinciple
B) Being iloyal ito ione's isuperior
C) Having ithe icourage ito ido ithe iright ithing
D) Not isubordinating iprofessional ijudgment ito iothers
5) Which iof ithe ifollowing icharacteristics idoes inot idescribe ithe ibehavior iof iCynthia
iCooper iin ithe iWorldCom ifraud?
A) persistence
B) competence
C) integrity
D) conformity
6) The iancient iGreeks ithought iof ithe ivirtues ias icharacteristics iof ibehavior ithat
A) could ilead ito ia igood ilife.
B) make iup ithe i"six ipillars iof icharacter".
C) support ithe irights itheory.
D) rationalize iunethical iactions.
7) Which iof ithe ifollowing ielements idoes inot imake iup ian iintegral ipart iof iwhat iis imeant
iby i"ethics"?
A) accepted istandards iof ibehavior
B) knowing ithe idifference ibetween iright iand iwrong
C) always ifollowing ithe ilaw
D) the imoral ipoint iof iview
8) Ethical irelativism ican ibest ibe idescribed ias
2
, A) a ipoint iof iview ithat imorality iis irelative ito ithe inorms iof ione's iculture.
B) a iconcept ithat iholds ithat iintegrity ishould ibe imaintained iin ithe iface iof ipressure iby
others.
C) an iethical ireasoning imethod ithat iholds ione ishould ialways iact iout iof iself-interest.
D) an iethical ireasoning imethod ithat iholds ione ishould ialways iconsider ithe ieffect iof ione's
actions ion iothers.
9) Which iof ithe ifollowing iis inot ia ipillar iof icharacter iaccording ito ithe iJosephson iInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) Which iof ithe ifollowing iis inot ian ielement iof itrustworthiness iaccording ito ithe iSix
iPillars iof iCharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) An iaccountant iwho iblows ithe iwhistle ion ifinancial iwrongdoing iby ihis/her iemployer
iby igoing ioutside ithe ientity iviolates
A) the idue icare iprinciple.
B) confidentiality.
C) one's ireliability iobligation.
D) public iinterest iobligation.
12) Cancel iculture iresults iin ieach iof ithe ifollowing iexcept:
3
, A) manifests iitself ithrough iintolerance iof iothers iwith ia ipoint iof iview ithat idiverges
ifrom igroup inorms
B) exhibits ia ilack iof irespect ifor isomething isomeone isaid ior idid isuch ias imaking
ioffensive icomments itoward ianother
C) its igoal iis ito iembarrass isomeone iin itheir icommunity
D) enables ia igreater iunderstanding iand imutual icompassion ifor ione ianother
13) The i2019 iannual ipoll ion icivility iin isociety iby iWeber iShandwick icontinues ito ishow ithat
ia ivast imajority iof iAmericans iidentify iincivility ias ia iproblem iin isociety. iThe iconsequences iof
iincivility iinclude iall iof ithe ifollowing iexcept
A) people ifeeling isafer iin ipublic iplaces.
B) cyberbullying.
C) harassment iand iunfair itreatment iof icertain igroups iof ipeople.
D) feelings iof iisolation iand iloneliness.
14) Respect iis ian iimportant icharacter iof ibehavior ibecause
A) it ientails ia iloyalty iobligation ito ione's isuperior.
B) it ienables ione ito iperform iprofessional iservices icompetently.
C) it iis icritical ito imaintaining ione's iintegrity.
D) it iencompasses iattributes iof ihow iwe ishould itreat iothers.
15) Responsibility igoes ihand iin ihand iwith
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treating iothers ifairly iencompasses itreating ithem
4
i i i i i i i i i i i
Edition by Steven Mintz and William Miller
i i i i i i i
Chapter 01 6e Mintz
i i i
Answers Included
i
MULTIPLE iCHOICE i- iChoose ithe ione ialternative ithat ibest icompletes ithe istatement ior
ianswers ithe iquestion.
1) What iis ithe icommon icharacteristic iof iAristotle's ivirtues iand iethical istandards ifor iCPAs?
A) truthfulness
B) integrity
C) loyalty
D) due icare
2) Jane ifinds ia imaterial imisstatement iwhile iauditing ia iclient's iaccounts ireceivables. iHer
isenior itells iher ito iignore ithe imisstatement iso ithat ithe iclient idoes inot iget iupset. iJane iwants ito
ibe iviewed ias ia iteam iplayer iin iorder ito iadvance iin ithe ifirm, iso iJane ifollows iher isenior's
iinstructions iand iignores ithe imisstatement. iWhich iethical itheory idid iJane iuse ito imake iher
idecision?
A) egoism
B) justice
C) virtue iethics
D) utilitarianism
3) Which iof ithe ifollowing isituations iwould ibe iconsidered iethical?
A) The icashier iat iWal-Mart igives iyou i$5 imore ithan iyou iwere isupposed ito ireceive
iand iyou idon't ido ianything iabout iit.
B) You iaccidentally iback iinto ia icar iat iWal-Mart iand ileave iyour iinformation ifor ithem ito
call.
C) You ireceive ifake i$20 ibills iand iuse ithem iin ia istore iwhile iknowing ithey iare ifake.
D) You ifind ia iphone iin ia irestaurant iand ikeep iit.
4) Which iof ithe ifollowing icharacteristics idoes inot idescribe ithe iimportance iof iintegrity
iin idecision imaking?
1
, A) Acting iout iof imoral iprinciple
B) Being iloyal ito ione's isuperior
C) Having ithe icourage ito ido ithe iright ithing
D) Not isubordinating iprofessional ijudgment ito iothers
5) Which iof ithe ifollowing icharacteristics idoes inot idescribe ithe ibehavior iof iCynthia
iCooper iin ithe iWorldCom ifraud?
A) persistence
B) competence
C) integrity
D) conformity
6) The iancient iGreeks ithought iof ithe ivirtues ias icharacteristics iof ibehavior ithat
A) could ilead ito ia igood ilife.
B) make iup ithe i"six ipillars iof icharacter".
C) support ithe irights itheory.
D) rationalize iunethical iactions.
7) Which iof ithe ifollowing ielements idoes inot imake iup ian iintegral ipart iof iwhat iis imeant
iby i"ethics"?
A) accepted istandards iof ibehavior
B) knowing ithe idifference ibetween iright iand iwrong
C) always ifollowing ithe ilaw
D) the imoral ipoint iof iview
8) Ethical irelativism ican ibest ibe idescribed ias
2
, A) a ipoint iof iview ithat imorality iis irelative ito ithe inorms iof ione's iculture.
B) a iconcept ithat iholds ithat iintegrity ishould ibe imaintained iin ithe iface iof ipressure iby
others.
C) an iethical ireasoning imethod ithat iholds ione ishould ialways iact iout iof iself-interest.
D) an iethical ireasoning imethod ithat iholds ione ishould ialways iconsider ithe ieffect iof ione's
actions ion iothers.
9) Which iof ithe ifollowing iis inot ia ipillar iof icharacter iaccording ito ithe iJosephson iInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) Which iof ithe ifollowing iis inot ian ielement iof itrustworthiness iaccording ito ithe iSix
iPillars iof iCharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) An iaccountant iwho iblows ithe iwhistle ion ifinancial iwrongdoing iby ihis/her iemployer
iby igoing ioutside ithe ientity iviolates
A) the idue icare iprinciple.
B) confidentiality.
C) one's ireliability iobligation.
D) public iinterest iobligation.
12) Cancel iculture iresults iin ieach iof ithe ifollowing iexcept:
3
, A) manifests iitself ithrough iintolerance iof iothers iwith ia ipoint iof iview ithat idiverges
ifrom igroup inorms
B) exhibits ia ilack iof irespect ifor isomething isomeone isaid ior idid isuch ias imaking
ioffensive icomments itoward ianother
C) its igoal iis ito iembarrass isomeone iin itheir icommunity
D) enables ia igreater iunderstanding iand imutual icompassion ifor ione ianother
13) The i2019 iannual ipoll ion icivility iin isociety iby iWeber iShandwick icontinues ito ishow ithat
ia ivast imajority iof iAmericans iidentify iincivility ias ia iproblem iin isociety. iThe iconsequences iof
iincivility iinclude iall iof ithe ifollowing iexcept
A) people ifeeling isafer iin ipublic iplaces.
B) cyberbullying.
C) harassment iand iunfair itreatment iof icertain igroups iof ipeople.
D) feelings iof iisolation iand iloneliness.
14) Respect iis ian iimportant icharacter iof ibehavior ibecause
A) it ientails ia iloyalty iobligation ito ione's isuperior.
B) it ienables ione ito iperform iprofessional iservices icompetently.
C) it iis icritical ito imaintaining ione's iintegrity.
D) it iencompasses iattributes iof ihow iwe ishould itreat iothers.
15) Responsibility igoes ihand iin ihand iwith
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treating iothers ifairly iencompasses itreating ithem
4
