Exam 2: Cognitive Processes and Ethical Decision Making in Accounting

In using the GVV framework,questions to pose for dealing with the opposing points of view include all of the following except:

Cognitive dissonance creates a problem that can be described as:

How does Gilligan evaluate the solution to Heinz's dilemma?

At which stage of moral development are most accountants and auditors with respect to their decision making? What factors are responsible for their being at that stage? Given the stage of moral development you think you are at,how does this relate to the stage of moral reasoning of most accountants and auditors? What conflicts might exist for you in the workplace?

The "Milton Manufacturing" case illustrates:

The cognitive development approach refers to:

Thorne's "Integrated Model of Ethical Decision Making" can best be described as:

Kohlberg's model can best be described as:

Yvonne is preparing a tax return for Jack.Jack wants to claim his nephew as a dependent even though he does not meet the criteria.Jack says if Yvonne does not list his nephew as a dependent,he will fire her and find a new tax accountant.Yvonne refuses because it is illegal to claim a dependent that does not meet the qualifications.Based on Yvonne's decision,she is likely reasoning at which stage of Kohlberg's moral development model?

In reference to Rest's four-component Model of Morality,which component reflects an individual's willingness to place ethical values ahead of non-ethical values that relate to self-interest?

In Thorne's model of ethical decision making,the instrumental virtues relate to:

Which of the following is NOT one of the levers Larry Davis might use to convince Paul Jones about the rightness of his point of view in the Ace Manufacturing case discussed in the chapter?

James Rest's model of ethical action involves four components inherent to the ethical decision-making process.Which of the following relates to a person's moral judgment?

As a professional working for a large electronics firm,Stan found himself riding a roller coaster of concern about lay-offs.Every few years,top management slashed jobs as work slacked off - only to hire again when things were looking up.So when Stan and his team members noticed that the executives were again meeting behind closed doors,they suspected the worst. Stan's boss revealed to Stan that Stan's team member Jim was slated to lose his job.However,it was made plain that Stan was to keep that information confidential. Not long after that conversation,Jim approached Stan and asked whether he could confirm the rumor that he would be laid off. Stan has decided to tell Jim but first wants to convince management of the rightness of his action.What might he say to who and why? What are the reasons and rationalizations he may have to counter in making his argument?

Gabby has just left a meeting with the partner in charge of an audit engagement and was told to ignore the typical year-end accrual entries because earnings are below financial analysts' earnings expectations.Gabby knows this is wrong and wants to act on her values but she does not want to lose her job.What is the best thing for Gabby to do in this situation if she chooses to voice her values?

The philosophical methods of moral reasoning suggest that once we have ascertained the facts,we should ask ourselves certain questions when trying to resolve a moral issue.Which of the following is NOT one of those questions?

In the "Heinz and the Drug" case described in the chapter,if Heinz was reasoning at stage 5 he might decide to steal the drug based on which of the following reasoning?

Assume your supervisor has reduced the number of hours you charged to the client because it was over budget.You will not be paid for those hours.What would you do and why? Use ethical reasoning.

In the Doing Good by Being Good case discussed in the chapter,Becca needs to counter Matt's reasons and rationalizations for which of the following actions?

The ethical dilemma for Brenda in "The Tax Return" case can best be described as a: