Test Bank For Ethical Obligations and Decision-Making in Accounting Text and Cases, 6th Edition All Chapters - 9781264135943

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Chapter 02 Co
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gnitive Processes and Ethical Decision Making in Accounting
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MultiplekChoicekQuestions



1. WhenkSallykiskaskedkwhykshekshouldksharekherktoyskwithkherksister,kshekrespondskbyksayingk"
BecausekmykmomksayskIkhavektokandkifkIkdon'tkI'llkgoktoktime-
out."kInkwhichkstagekofkmoralkdevelopmentkiskSally?




A. ConventionalkMorality

B. NonconventionalkMorality

C. Postconventionalk Morality

D. PreconventionalkMorality


2. InkreferencektokRest'skfour-
componentkModelkofkMorality,kwhichkcomponentkreflectskankindividual'skwillingnessktokplacekethicalk
valueskaheadkofknon-ethicalkvalueskthatkrelatektokself-interest?




A. MoralkCharacter

B. MoralkMotivation

C. MoralkSympathy

D. MoralkJudgment




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3. Thekcognitivekdevelopmentkapproachkreferskto:




A. Thekthoughtkprocesskfollowedkinkone'skmoralkdevelopment

B. Thekmethodkofkmoralkreasoningkusedkinkdecisionkmaking

C. Thekexercisekofkprofessionalkjudgmentkinkdecisionkmaking

D. Thekapproachktokgivingkvoicektokone'skvalues


4. Kohlberg'skmodelkcankbestkbekdescribedkas:




A. Thekvariouskphaseskinkone'skmoralkdevelopmentkandkrelatedklevelskofkmoralkreasoning

B. Akmodelkofkethicalkactionkthatkiskbasedkonkone'skmoralkdevelopment

C. Akpredictivektoolktokdeterminekhowkakpersonkwillkreasonkethicallykbasedkonkone'skmoralkd
evelopment

D. Akmodelkofkage-specificklevelskofkmoralkreasoning


5. Inkthek"HeinzkandkthekDrug"kcasekdescribedkinkthekchapter,kifkHeinzkwaskreasoningkatkstagek5khek
mightkdecidektokstealkthekdrugkbasedkonkwhichkofkthekfollowingkreasoning?




A. Heinzkshouldkstealkthekmedicine,kbecausekhekwillkbekmuchkhappierkifkheksaveskhiskwife,kevenkifkhekw
illkhavektokservekakprisonksentence.

B. Heinzkshouldkstealkthekmedicine,kbecausekhiskwifekexpectskit.

C. Heinzkshouldkstealkthekmedicine,kbecausektheklawkprohibitskexceptions.

D. Heinzkshouldkstealkthekmedicine,kbecausekeveryonekhaskakrightktoklive,kregardlesskofktheklaw.




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6. WhichkofkthekfollowingkmightkNOTkdescribekHeinz'skthoughtkprocesskinkdecidingkwhetherktokstealkt
hekdrugkifkhekwerekatkstagek6?




A. Heinzkshouldkstealkthekmedicine,kbecausekeveryonekhaskakrightktoklive,kregardlesskofktheklaw.

B. Heinzkshouldkstealkthekmedicine,kbecauseksavingkakhumanklifekiskakmorekfundamentalkvaluekthankt
hekpropertykrightskofkanotherkperson.

C. Heinzkshouldknotkstealkthekmedicine,kbecausekthatkviolateskthekgoldenkrulekofkhonestykandkr
espect.

D. Heinzkshouldknotkstealkthekmedicine,kbecausekthekscientistkhaskakrightktokfairkcompensation.


7. Inkstagek1kofkKohlberg'skmodel,kethicalkreasoningkiskmotivatedkby:




A. Fearkofkpunishment

B. Satisfactionkofkone'skneeds

C. Followingktheklaw

D. Actingkbasedkonkuniversalkethicalkprinciples


8. Inkstagek3kofkKohlberg'skmodel,kethicalkreasoningkiskmotivatedkby:




A. Satisfactionkofkone'skneeds

B. Actingkinkthekbestkinterestskofkothers

C. Upholdingkthekrights,kvalues,kandklegalkcontractskofksociety

D. Actingkbasedkonkuniversalkprinciples




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9. Inkstagek5kofkKohlberg'skmodel,kethicalkreasoningkiskmotivatedkby:




A. Actingkinkthekbestkinterestskofkothers

B. Followingktheklaw

C. Upholdingkthekrights,kvalues,kandklegalkcontractskofksociety

D. Actingkbasedkonkuniversalkprinciples


10. Individualskwhokreasonkatkstagek6kincorporatekethicalkreasoningkbasedkon:




A. Thekmoralitykofklawkandkdutyktoktheksocialkorder

B. Akrationalkcalculationkofkbenefitskandkharmsktoksociety

C. Universalkethicalkprinciples

D. Allkofkthekabove


11. Akclientkaskskhiskaccountantktokignorekakmistakekwhichkoverstatedkthekaccountskreceivablekaccount.kT
hekaccountantkdecideskthatkthekaccountskreceivablekaccountkhasktokbekcorrectedktokstatekthekcorrect
k amount.kWhichkstagekofkKohlberg'kStageskofkMoralkDevelopmentkiskthekaccountingkreasoning?




A. Stagek2

B. Stagek3

C. Stagek4

D. Stagek5




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HillkEducation.kAllkrightskreserved.kNokreproductionkorkdistributionkwithoutkthekpriorkwrittenkconsentkofk McGraw-HillkEducation.
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