EthicalJObligationsJandJDecision-
MakingJinJAccounting:JTextJandJCases,J6thJEditionJbyJStevenJMintzJandJWilliamJMiller
ChapterJ1-8
ChapterJ01J6eJMintz AnswersJIncludedJ
MULTIPLEJCHOICEJ-
J
JChooseJtheJoneJalternativeJthatJbestJcompletesJtheJstatementJorJJanswersJtheJquestion.
1) WhatJisJtheJcommonJcharacteristicJofJAristotle'sJvirtuesJandJethicalJstandardsJforJCPAs?
A) truthfulness
B) integrity
C) loyalty
D) dueJcare
2) JaneJfindsJaJmaterialJmisstatementJwhileJauditingJaJclient'sJaccountsJreceivables.JHerJse
niorJtellsJherJtoJignoreJtheJmisstatementJsoJthatJtheJclientJdoesJnotJgetJupset.JJaneJwantsJtoJbeJvi
ewedJasJaJteamJplayerJinJorderJtoJadvanceJinJtheJfirm,JsoJJaneJfollowsJherJsenior'sJinstructionsJan
dJignoresJtheJmisstatement.JWhichJethicalJtheoryJdidJJaneJuseJtoJmakeJherJdecision?
A) egoism
B) justice
C) virtueJethics
D) utilitarianism
3) WhichJofJtheJfollowingJsituationsJwouldJbeJconsideredJethical?
A) TheJcashierJatJWal-
MartJgivesJyouJ$5JmoreJthanJyouJwereJsupposedJtoJreceiveJandJyouJdon'tJdoJanythingJaboutJit.
B) YouJaccidentallyJbackJintoJaJcarJatJWal-MartJandJleaveJ yourJinformationJforJthemJto
call.
C) YouJreceiveJfakeJ$20JbillsJandJuseJthemJinJaJstoreJwhileJknowingJtheyJareJfake.
D) YouJfindJaJphoneJinJaJrestaurantJandJkeepJit.
4) WhichJofJtheJfollowingJcharacteristicsJdoesJnotJdescribeJtheJimportanceJofJintegrityJinJ
decisionJmaking?
1J|JPJaJgJe
, A) ActingJoutJofJmoralJprinciple
B) BeingJloyalJtoJone'sJsuperior
C) HavingJtheJcourageJtoJdoJtheJrightJthing
D) NotJsubordinatingJprofessionalJjudgmentJtoJothers
5) WhichJofJtheJfollowingJcharacteristicsJdoesJnotJdescribeJtheJbehaviorJofJCynthiaJCooperJ
inJtheJWorldComJfraud?
A) persistence
B) competence
C) integrity
D) conformity
6) TheJancientJGreeksJthoughtJofJtheJvirtuesJasJcharacteristicsJofJbehaviorJthat
A) couldJleadJtoJaJgoodJlife.
B) makeJupJtheJ"sixJpillarsJofJcharacter".
C) supportJtheJrightsJtheory.
D) rationalizeJunethicalJactions.
7) WhichJofJtheJfollowingJelementsJdoesJnotJmakeJupJanJintegralJpartJofJwhatJisJmeantJbyJ
"ethics"?
A) acceptedJstandardsJofJbehavior
B) knowingJtheJdifferenceJbetweenJrightJandJwrong
C) alwaysJfollowingJtheJlaw
D) theJmoralJpointJofJview
8) EthicalJrelativismJcanJbestJbeJdescribedJas
2J|JPJaJgJe
, A) aJpointJofJviewJthatJmoralityJisJrelativeJtoJtheJnormsJofJone'sJculture.
B) aJconceptJthatJholdsJthatJintegrityJshouldJbeJmaintainedJinJtheJfaceJofJpressureJby
others.
C) anJethicalJreasoningJmethodJthatJholdsJoneJshouldJalwaysJactJoutJofJself-interest.
D) anJethicalJreasoningJmethodJthatJholdsJoneJshouldJalwaysJconsiderJtheJeffectJofJone's
actionsJonJothers.
9) WhichJofJtheJfollowingJisJnotJaJpillarJofJcharacterJaccordingJtoJtheJJosephsonJInstitute?
A) caring
B) citizenship
C) respect
D) judgmental
10) WhichJofJtheJfollowingJisJnotJanJelementJofJtrustworthinessJaccordingJtoJtheJSixJPillarsJ
ofJCharacter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) AnJaccountantJwhoJblowsJtheJwhistleJonJfinancialJwrongdoingJbyJhis/herJemployerJbyJ
goingJoutsideJtheJentityJviolates
A) theJdueJcareJprinciple.
B) confidentiality.
C) one'sJreliabilityJobligation.
D) publicJinterestJobligation.
12) CancelJcultureJresultsJinJeachJofJtheJfollowingJexcept:
3J|JPJaJgJe
, A) manifestsJitselfJthroughJintoleranceJofJothersJwithJaJpointJofJviewJthatJdivergesJfromJ
groupJnorms
B) exhibitsJaJlackJofJrespectJforJsomethingJsomeoneJsaidJorJdidJsuchJasJmakingJoffensiveJ
commentsJtowardJanother
C) itsJgoalJisJtoJembarrassJsomeoneJinJtheirJcommunity
D) enablesJaJgreaterJunderstandingJandJmutualJcompassionJforJoneJanother
13) TheJ2019JannualJpollJonJcivilityJinJsocietyJbyJWeberJShandwickJcontinuesJtoJshowJthatJaJ
vastJmajorityJofJAmericansJidentifyJincivilityJasJaJproblemJinJsociety.JTheJconsequencesJofJinci
vilityJincludeJallJofJtheJfollowingJexcept
A) peopleJfeelingJsaferJinJpublicJplaces.
B) cyberbullying.
C) harassmentJandJunfairJtreatmentJofJcertainJgroupsJofJpeople.
D) feelingsJofJisolationJandJloneliness.
14) RespectJisJanJimportantJcharacterJofJbehaviorJbecause
A) itJentailsJaJloyaltyJobligationJtoJone'sJsuperior.
B) itJenablesJoneJtoJperformJprofessionalJservicesJcompetently.
C) itJisJcriticalJtoJmaintainingJone'sJintegrity.
D) itJencompassesJattributesJofJhowJweJshouldJtreatJothers.
15) ResponsibilityJgoesJhandJinJhandJwith
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) TreatingJothersJfairlyJencompassesJtreatingJthem
4J|JPJaJgJe