TEST BANK FOR
. g.
Ethical.Obligations.and.Decision-Making.in.Accounting:.Text.and.Cases,.6th.Edition.by.Steven.Mintz.and.William.Miller
Chapter1-8 .
Chapter016e Mintz
. . .
AnswersIncluded
. .
MULTIPLE.CHOICE.-
Choosegthe.onegalternative.thatgbest.completes.the.statement.or. answers.the.question.
1) What.is.the.common.characteristic.of.Aristotle's.virtues.and.ethical.standards.for.CPAs?
A) truthfulness
B) integrity
C) loyalty
D) due.care
2) Jane.finds.a.material.misstatement.while.auditing.agclient's.accounts.receivables..Her.sen.ior.t
ells.her.to.ignore.the.misstatementgso.that.the.client.does.not.get.upset..Jane.wants.to.be.view.ed.as.a.tea
m.player.in.order.togadvance.ingthe.firm,.so.Jane.follows.her.senior's.instructions.and.ig.nores.the.misst
atement..Which.ethical.theory.didgJane.use.to.make.her.decision?
A) egoism
B) justice
C) virtue.ethics
D) utilitarianism
3) Which.of.the.followinggsituations.would.be.considered.ethical?
A) The.cashier.at.Wal-
Mart.gives.you.$5.more.than.you.were.supposedgto.receive.and.you.don't.do.anything.about.it.
B) You.accidentally.back.into.a.car.at.Wal-Mart.and.leave.your.information.for.them.to
call.
C) You.receive.fake.$20.bills.and.use.them.in.a.store.while.knowing.they.are.fake.
D) You.find.a.phone.in.a.restaurant.and.keep.it.
4) Which.of.the.following.characteristics.does.not.describe.the.importance.of.integrity.in.deci
sion.making?
1.|.P.a.gge
, A) Acting.outgof.moral.principle
B) Being.loyal.to.one's.superior
C) Having.the.courage.to.do.the.right.thing
D) Not.subordinating.professional.judgment.to.others
5) Which.of.the.following.characteristics.does.not.describe.the.behavior.of.Cynthia.Cooper.i.n.the
.WorldCom.fraud?
A) persistence
B) competence
C) integrity
D) conformity
6) The.ancient.Greeks.thought.of.the.virtues.as.characteristics.of.behavior.that
A) could.lead.to.a.good.life.
B) makegup.the."six.pillars.of.character".
C) supportgthe.rights.theory.
D) rationalize.unethical.actions.
7) Which.of.the.following.elements.does.not.make.up.an.integral.part.of.what.is.meant.by.".ethics
"?
A) accepted.standards.of.behavior
B) knowinggthe.difference.between.right.and.wrong
C) always.following.the.law
D) the.moral.point.of.view
8) Ethical.relativism.can.best.be.described.as
2.|.P.a.gge
, A) a.point.of.view.that.morality.is.relative.to.the.norms.of.one's.culture.
B) a.concept.that.holds.that.integrity.should.be.maintainedgin.thegface.of.pressure.by
others.
C) an.ethical.reasoning.method.that.holds.one.should.always.act.out.of.self-interest.
D) an.ethical.reasoninggmethod.that.holds.one.should.always.consider.the.effect.of.one's
actions.on.others.
9) Which.of.the.following.is.not.a.pillar.of.character.according.to.the.Josephson.Institute?
A) caring
B) citizenship
C) respect
D) judgmental
10) Which.of.the.following.is.not.an.element.of.trustworthiness.accordinggto.the.Six.Pillars.o.f.Cha
racter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) An.accountant.who.blows.the.whistle.on.financial.wrongdoing.by.his/her.employer.by.goi
ng.outside.the.entity.violates
A) the.due.care.principle.
B) confidentiality.
C) one's.reliability.obligation.
D) public.interest.obligation.
12) Cancel.culturegresults.in.each.of.the.following.except:
3.|.P.a.gge
, A) manifests.itself.through.intolerance.of.others.with.a.point.of.view.that.diverges.from.g.roup.
norms
B) exhibits.a.lack.of.respect.for.something.someone.said.or.did.such.as.makinggoffensive.c.omm
ents.towardganother
C) its.goal.is.to.embarrass.someone.in.their.community
D) enables.a.greater.understanding.and.mutual.compassion.for.one.another
13) The.2019.annual.poll.on.civility.ingsociety.by.Weber.Shandwick.continues.to.show.that.a.v.ast.m
ajority.of.Americans.identify.incivility.as.a.problem.ingsociety..The.consequences.of.incivil.ity.includ
e.all.of.the.following.except
A) people.feeling.safer.in.public.places.
B) cyberbullying.
C) harassment.and.unfair.treatment.of.certain.groups.of.people.
D) feelings.of.isolation.and.loneliness.
14) Respect.is.an.important.character.of.behavior.because
A) it.entails.agloyalty.obligation.to.one's.superior.
B) it.enables.one.to.perform.professional.services.competently.
C) it.is.critical.to.maintaininggone's.integrity.
D) it.encompasses.attributes.of.how.we.should.treat.others.
15) Responsibility.goes.handginghand.with
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treating.others.fairly.encompasses.treating.them
4.|.P.a.gge
. g.
Ethical.Obligations.and.Decision-Making.in.Accounting:.Text.and.Cases,.6th.Edition.by.Steven.Mintz.and.William.Miller
Chapter1-8 .
Chapter016e Mintz
. . .
AnswersIncluded
. .
MULTIPLE.CHOICE.-
Choosegthe.onegalternative.thatgbest.completes.the.statement.or. answers.the.question.
1) What.is.the.common.characteristic.of.Aristotle's.virtues.and.ethical.standards.for.CPAs?
A) truthfulness
B) integrity
C) loyalty
D) due.care
2) Jane.finds.a.material.misstatement.while.auditing.agclient's.accounts.receivables..Her.sen.ior.t
ells.her.to.ignore.the.misstatementgso.that.the.client.does.not.get.upset..Jane.wants.to.be.view.ed.as.a.tea
m.player.in.order.togadvance.ingthe.firm,.so.Jane.follows.her.senior's.instructions.and.ig.nores.the.misst
atement..Which.ethical.theory.didgJane.use.to.make.her.decision?
A) egoism
B) justice
C) virtue.ethics
D) utilitarianism
3) Which.of.the.followinggsituations.would.be.considered.ethical?
A) The.cashier.at.Wal-
Mart.gives.you.$5.more.than.you.were.supposedgto.receive.and.you.don't.do.anything.about.it.
B) You.accidentally.back.into.a.car.at.Wal-Mart.and.leave.your.information.for.them.to
call.
C) You.receive.fake.$20.bills.and.use.them.in.a.store.while.knowing.they.are.fake.
D) You.find.a.phone.in.a.restaurant.and.keep.it.
4) Which.of.the.following.characteristics.does.not.describe.the.importance.of.integrity.in.deci
sion.making?
1.|.P.a.gge
, A) Acting.outgof.moral.principle
B) Being.loyal.to.one's.superior
C) Having.the.courage.to.do.the.right.thing
D) Not.subordinating.professional.judgment.to.others
5) Which.of.the.following.characteristics.does.not.describe.the.behavior.of.Cynthia.Cooper.i.n.the
.WorldCom.fraud?
A) persistence
B) competence
C) integrity
D) conformity
6) The.ancient.Greeks.thought.of.the.virtues.as.characteristics.of.behavior.that
A) could.lead.to.a.good.life.
B) makegup.the."six.pillars.of.character".
C) supportgthe.rights.theory.
D) rationalize.unethical.actions.
7) Which.of.the.following.elements.does.not.make.up.an.integral.part.of.what.is.meant.by.".ethics
"?
A) accepted.standards.of.behavior
B) knowinggthe.difference.between.right.and.wrong
C) always.following.the.law
D) the.moral.point.of.view
8) Ethical.relativism.can.best.be.described.as
2.|.P.a.gge
, A) a.point.of.view.that.morality.is.relative.to.the.norms.of.one's.culture.
B) a.concept.that.holds.that.integrity.should.be.maintainedgin.thegface.of.pressure.by
others.
C) an.ethical.reasoning.method.that.holds.one.should.always.act.out.of.self-interest.
D) an.ethical.reasoninggmethod.that.holds.one.should.always.consider.the.effect.of.one's
actions.on.others.
9) Which.of.the.following.is.not.a.pillar.of.character.according.to.the.Josephson.Institute?
A) caring
B) citizenship
C) respect
D) judgmental
10) Which.of.the.following.is.not.an.element.of.trustworthiness.accordinggto.the.Six.Pillars.o.f.Cha
racter?
A) reliability
B) loyalty
C) fairness
D) honesty
11) An.accountant.who.blows.the.whistle.on.financial.wrongdoing.by.his/her.employer.by.goi
ng.outside.the.entity.violates
A) the.due.care.principle.
B) confidentiality.
C) one's.reliability.obligation.
D) public.interest.obligation.
12) Cancel.culturegresults.in.each.of.the.following.except:
3.|.P.a.gge
, A) manifests.itself.through.intolerance.of.others.with.a.point.of.view.that.diverges.from.g.roup.
norms
B) exhibits.a.lack.of.respect.for.something.someone.said.or.did.such.as.makinggoffensive.c.omm
ents.towardganother
C) its.goal.is.to.embarrass.someone.in.their.community
D) enables.a.greater.understanding.and.mutual.compassion.for.one.another
13) The.2019.annual.poll.on.civility.ingsociety.by.Weber.Shandwick.continues.to.show.that.a.v.ast.m
ajority.of.Americans.identify.incivility.as.a.problem.ingsociety..The.consequences.of.incivil.ity.includ
e.all.of.the.following.except
A) people.feeling.safer.in.public.places.
B) cyberbullying.
C) harassment.and.unfair.treatment.of.certain.groups.of.people.
D) feelings.of.isolation.and.loneliness.
14) Respect.is.an.important.character.of.behavior.because
A) it.entails.agloyalty.obligation.to.one's.superior.
B) it.enables.one.to.perform.professional.services.competently.
C) it.is.critical.to.maintaininggone's.integrity.
D) it.encompasses.attributes.of.how.we.should.treat.others.
15) Responsibility.goes.handginghand.with
A) respect.
B) loyalty.
C) courage.
D) accountability.
16) Treating.others.fairly.encompasses.treating.them
4.|.P.a.gge
