Question 1

Carol Gilligan's key thesis is that:

Accepted Answer

A)  Women are less willing to violate laws and established societal norms than men are 
B)  Women are less willing to engage in risky, unethical behavior than men are 
C)  Women are more focused on principles of compassion than principles of justice 
D)  Women have greater compassion for those who deviate from ethical norms than men have 
A)  Women are less willing to violate laws and established societal norms than men are 
B)  Women are less willing to engage in risky, unethical behavior than men are 
C)  Women are more focused on principles of compassion than principles of justice 
D)  Women have greater compassion for those who deviate from ethical norms than men have C

Question 2

The substantial similarity of the AICPA and IFAC Codes of Conduct tends to support the concept of:

Accepted Answer

A)  The ethical conformity doctrine 
B)  Self-regulation 
C)  Ethical absolutism 
D)  Ethical relativism 
A)  The ethical conformity doctrine 
B)  Self-regulation 
C)  Ethical absolutism 
D)  Ethical relativism C

Question 3

Some societies believe that justice is best determined by juries comprised of ordinary citizens, but other societies believe that justice is best administered by judges. This is an example of:

Accepted Answer

A)  Ethical relativism 
B)  Ethical absolutism, with certain groups differing in their application of a core ethical principle 
C)  The ethical standardization doctrine 
D)  Ethical self-determination 
A)  Ethical relativism 
B)  Ethical absolutism, with certain groups differing in their application of a core ethical principle 
C)  The ethical standardization doctrine 
D)  Ethical self-determination B

Question 4

Research the core principles of the IFAC Code of Conduct and compare them to the Principles of the AICPA Code of Professional Conduct. What are the differences? Are these differences important to you?

Accepted Answer

The core principles of the IFAC Code of

Question 5

Kohlberg's three levels of moral development, in order, focus on:

Accepted Answer

A)  Self-interest, achieving justice, and achieving peer approval 
B)  Self-interest, adhering to principles over laws, and learning to disregard the need for peer approval 
C)  The avoidance of punishment, compliance with laws, and compliance with societal expectations 
D)  Self-interest, achieving peer approval, and the pursuit of justice 
A)  Self-interest, achieving justice, and achieving peer approval 
B)  Self-interest, adhering to principles over laws, and learning to disregard the need for peer approval 
C)  The avoidance of punishment, compliance with laws, and compliance with societal expectations 
D)  Self-interest, achieving peer approval, and the pursuit of justice

Question 6

Acting on principle, knowing that the party you hurt would have done the same thing if the roles had been reversed, corresponds to which of the following stages of moral development?

Accepted Answer

A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above 
A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above

Question 7

Discuss an ethical issue that you believe you resolved using a System 2 mental response.

Accepted Answer

One ethical issue that I believe I resol

Question 8

Which of the following principles of the AICPA Code of Conduct is not applicable to accountants employed in a financial reporting capacity at a corporation?

Accepted Answer

A)  Independence 
B)  Integrity 
C)  Objectivity 
D)  Due care 
A)  Independence 
B)  Integrity 
C)  Objectivity 
D)  Due care

Question 9

Acting based on a desire to comply with a legal statute, even though you disagree with that statute, corresponds to which of the following stages of moral development?

Accepted Answer

A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above 
A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above

Question 10

Which of the following is not expressly addressed by the principle of the AICPA Code of Conduct concerning integrity?

Accepted Answer

A)  The duty to maintain objectivity 
B)  The duty to respect client personnel 
C)  The duty to not subordinate one's opinion in favor of the client's viewpoint 
D)  The duty to avoid conflicts of interest 
A)  The duty to maintain objectivity 
B)  The duty to respect client personnel 
C)  The duty to not subordinate one's opinion in favor of the client's viewpoint 
D)  The duty to avoid conflicts of interest

Question 11

What are the characteristics of a profession?

Accepted Answer

A profession is characterized by a combi

Question 12

Acting in a manner that is inconsistent with the stated rules of a legal statute, knowing that your actions are incompatible with that statute, corresponds to which of the following stages of moral development?

Accepted Answer

A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above 
A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above

Question 13

If a CPA violates one of the Principles of the AICPA's Code of Professional Conduct, the CPA:

Accepted Answer

A)  Will never be subject to disciplinary action by the AICPA 
B)  May lose the right to practice accounting for a period of time unless the violation was justified 
C)  Definitely will lose the right to practice accounting for a period of time unless the violation was justified 
D)  May or may not lose the right to practice accounting, depending on the severity of the violation 
A)  Will never be subject to disciplinary action by the AICPA 
B)  May lose the right to practice accounting for a period of time unless the violation was justified 
C)  Definitely will lose the right to practice accounting for a period of time unless the violation was justified 
D)  May or may not lose the right to practice accounting, depending on the severity of the violation

Question 14

If a CPA violates the Principles section of the AICPA Code of Professional Conduct, the CPA is subject to professional disciplinary actions:

Accepted Answer

A)  By the SEC or by the AICPA's Disciplinary Committee 
B)  By the state accountancy board in the state where the CPA practices accounting 
C)  Only if the CPA is still an active (non-retired) accounting practitioner 
D)  Never 
A)  By the SEC or by the AICPA's Disciplinary Committee 
B)  By the state accountancy board in the state where the CPA practices accounting 
C)  Only if the CPA is still an active (non-retired) accounting practitioner 
D)  Never

Question 15

If a CPA who is a member of the AICPA fails to abide by the Principles section of the AICPA's Code of Professional Conduct, but otherwise acts in conformity with the Code, the CPA's membership in the AICPA will potentially be:

Accepted Answer

A)  Suspended for a period of up to 30 days 
B)  Suspended for a period of up to one year 
C)  Revoked, with the right to apply for reinstatement after one year 
D)  Not subject to any form of punishment regarding the license to practice accounting 
A)  Suspended for a period of up to 30 days 
B)  Suspended for a period of up to one year 
C)  Revoked, with the right to apply for reinstatement after one year 
D)  Not subject to any form of punishment regarding the license to practice accounting

Question 16

The AICPA and IFAC Codes of Conduct are:

Accepted Answer

A)  Substantially similar, but not identical 
B)  Identical, except that the AICPA Code applies to Certified Public Accountants and the IFAC Code applies to other professional accountants 
C)  Identical, except that the AICPA Code applies to accountants licensed in the United States and the IFAC Code applies to professional accountants licensed outside the United States 
D)  Identical, except that the AICPA Code applies to individual accountants and the IFAC Code applies to accounting firms and other organizations of accountants 
A)  Substantially similar, but not identical 
B)  Identical, except that the AICPA Code applies to Certified Public Accountants and the IFAC Code applies to other professional accountants 
C)  Identical, except that the AICPA Code applies to accountants licensed in the United States and the IFAC Code applies to professional accountants licensed outside the United States 
D)  Identical, except that the AICPA Code applies to individual accountants and the IFAC Code applies to accounting firms and other organizations of accountants

Question 17

According to the Responsibility Principle of the AICPA's Code of Professional Conduct, accountants should always:

Accepted Answer

A)  Make sensitive moral judgments 
B)  Pursue the public interest 
C)  Maintain client confidentiality 
D)  Use the highest degree of care in performing all professional activities 
A)  Make sensitive moral judgments 
B)  Pursue the public interest 
C)  Maintain client confidentiality 
D)  Use the highest degree of care in performing all professional activities

Question 18

Kohlberg concluded that most people's moral development reflects:

Accepted Answer

A)  The conventional stage 
B)  The pre-conventional stage 
C)  The post-conventional stage 
D)  Unconventional activity that cannot be classified according to his model of behavior 
A)  The conventional stage 
B)  The pre-conventional stage 
C)  The post-conventional stage 
D)  Unconventional activity that cannot be classified according to his model of behavior

Question 19

Acting based on fear of punishment corresponds to which of the following stages of moral development?

Accepted Answer

A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above 
A)  The pre-conventional stage 
B)  The conventional stage 
C)  The post-conventional stage 
D)  All of the above

Question 20

The term "System 1" is used to describe how our brains make ethical decisions in a:

Accepted Answer

A)  Rapid, intuitive manner 
B)  Rigorously analytical manner 
C)  Dual-processing mode that utilizes all available mental resources 
D)  Single-processing mode that is deliberative and meticulous 
A)  Rapid, intuitive manner 
B)  Rigorously analytical manner 
C)  Dual-processing mode that utilizes all available mental resources 
D)  Single-processing mode that is deliberative and meticulous

Carol Gilligan's key thesis is that:

The substantial similarity of the AICPA and IFAC Codes of Conduct tends to support the concept of:

Some societies believe that justice is best determined by juries comprised of ordinary citizens, but other societies believe that justice is best administered by judges. This is an example of:

Research the core principles of the IFAC Code of Conduct and compare them to the Principles of the AICPA Code of Professional Conduct. What are the differences? Are these differences important to you?

Kohlberg's three levels of moral development, in order, focus on:

Acting on principle, knowing that the party you hurt would have done the same thing if the roles had been reversed, corresponds to which of the following stages of moral development?

Discuss an ethical issue that you believe you resolved using a System 2 mental response.

Which of the following principles of the AICPA Code of Conduct is not applicable to accountants employed in a financial reporting capacity at a corporation?

Acting based on a desire to comply with a legal statute, even though you disagree with that statute, corresponds to which of the following stages of moral development?

Which of the following is not expressly addressed by the principle of the AICPA Code of Conduct concerning integrity?

What are the characteristics of a profession?

Acting in a manner that is inconsistent with the stated rules of a legal statute, knowing that your actions are incompatible with that statute, corresponds to which of the following stages of moral development?

If a CPA violates one of the Principles of the AICPA's Code of Professional Conduct, the CPA:

If a CPA violates the Principles section of the AICPA Code of Professional Conduct, the CPA is subject to professional disciplinary actions:

If a CPA who is a member of the AICPA fails to abide by the Principles section of the AICPA's Code of Professional Conduct, but otherwise acts in conformity with the Code, the CPA's membership in the AICPA will potentially be:

The AICPA and IFAC Codes of Conduct are:

According to the Responsibility Principle of the AICPA's Code of Professional Conduct, accountants should always:

Kohlberg concluded that most people's moral development reflects:

Acting based on fear of punishment corresponds to which of the following stages of moral development?

The term "System 1" is used to describe how our brains make ethical decisions in a:

Introduction to Ethics

The Core Philosophies

Virtue, Justice, and Social Responsibility

Why We Cheat

Greed, Corruption, and Collusion

Fraud and Earnings Management

Discreditable Acts: Discrimination, Deceit, and Disclosure

Confidentiality

Independence and Moral Seduction

Conflicts of Interest

Duties As a Whistleblower

Duties of Public-Company Auditors: the Sarbanesoxley Act

Duties of Tax Professionals

Duties of Fiduciaries: Financial Planners, Trustees, and Executors

Duties in the Accounting Workplace Online Only

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Exam 2: Ethical Principles and Reasoning

Carol Gilligan's key thesis is that:

The substantial similarity of the AICPA and IFAC Codes of Conduct tends to support the concept of:

Some societies believe that justice is best determined by juries comprised of ordinary citizens, but other societies believe that justice is best administered by judges. This is an example of:

Research the core principles of the IFAC Code of Conduct and compare them to the Principles of the AICPA Code of Professional Conduct. What are the differences? Are these differences important to you?

Kohlberg's three levels of moral development, in order, focus on:

Acting on principle, knowing that the party you hurt would have done the same thing if the roles had been reversed, corresponds to which of the following stages of moral development?

Discuss an ethical issue that you believe you resolved using a System 2 mental response.

Which of the following principles of the AICPA Code of Conduct is not applicable to accountants employed in a financial reporting capacity at a corporation?

Acting based on a desire to comply with a legal statute, even though you disagree with that statute, corresponds to which of the following stages of moral development?

Which of the following is not expressly addressed by the principle of the AICPA Code of Conduct concerning integrity?

What are the characteristics of a profession?

Acting in a manner that is inconsistent with the stated rules of a legal statute, knowing that your actions are incompatible with that statute, corresponds to which of the following stages of moral development?

If a CPA violates one of the Principles of the AICPA's Code of Professional Conduct, the CPA:

If a CPA violates the Principles section of the AICPA Code of Professional Conduct, the CPA is subject to professional disciplinary actions:

If a CPA who is a member of the AICPA fails to abide by the Principles section of the AICPA's Code of Professional Conduct, but otherwise acts in conformity with the Code, the CPA's membership in the AICPA will potentially be:

The AICPA and IFAC Codes of Conduct are:

According to the Responsibility Principle of the AICPA's Code of Professional Conduct, accountants should always:

Kohlberg concluded that most people's moral development reflects:

Acting based on fear of punishment corresponds to which of the following stages of moral development?

The term "System 1" is used to describe how our brains make ethical decisions in a:

Introduction to Ethics

The Core Philosophies

Virtue, Justice, and Social Responsibility

Why We Cheat

Greed, Corruption, and Collusion

Fraud and Earnings Management

Discreditable Acts: Discrimination, Deceit, and Disclosure

Confidentiality

Independence and Moral Seduction

Conflicts of Interest

Duties As a Whistleblower

Duties of Public-Company Auditors: the Sarbanesoxley Act

Duties of Tax Professionals

Duties of Fiduciaries: Financial Planners, Trustees, and Executors

Duties in the Accounting Workplace Online Only

Filters