Ethics
Ace Manufacturing: Davis insisting that steps be taken to correct the accounting for Paul's misdeeds falls under which step of the Integrated Ethical Decision-Making Model? Ethical behavior Ethical judgment Ethical sensitivity Ethical intent
Ethical behavior
Select all the following shortcomings that contributed to poor moral behavior at Volkswagen during the "Dieselgate" scandal. (Select all that apply) Quickly notifying the public of carbon dioxide emissions Miscalculating the consequences of not fixing the problem Overconfidence in its ability to absorb losses Underestimating risk
Miscalculating the consequences of not fixing the problem Overconfidence in its ability to absorb losses Underestimating risk
_______ _________ describes the common failure of people to notice others' unethical behavior when seeing that behavior would harm the observer. (Enter one word per blank.)
Moral Blindness
__________________ ___________________ determines whether an individual behaves in accordance with their ethical intention.
Moral Character
Within the cognitive-developmental paradigm, what is the most influential factor of an individual's moral behavior? Laws and rules Satisfying self interest Moral judgment Fairness to others
Moral judgment
Which of the following are included in the most frequent reasons and rationalizations an individual faces when speaking against an unethical situation? Due care has been exercised. The impact is immaterial. Moral judgment It is standard practice "It's not your responsibility."
The impact is immaterial. It is standard practice "It's not your responsibility."
In accounting, when there are ambiguities within accounting and auditing standards, an accountant may not be able to make good decisions. Rest argues the accountant should seek what in this type of situation? The presentation of financial information in a way that benefits the accountant The presentation of financial information in a way that benefits the public interest The presentation of financial information in a way that benefits the client
The presentation of financial information in a way that benefits the public interest
What is the objective of applying moral judgment? To select the morally justifiable course of action Prescriptive reasoning To act consistently with one's level of moral development To recognize a situation as moral
To select the morally justifiable course of action
The Giving Voice to Values technique is used after the decision has been made. True False
True
True or false: The field of behavioral ethics deals with how our minds process information and make decisions. True False
True
Thorne develops a model of individuals' ethical decision process that integrates Rest's components with what? Egoism Moral intensity characteristics Virtue-based characteristics Utilitarianism
Virtue-based characteristics
An auditor who reasons at stage 5 should emphasize ______. self-interest the interests of clients the public interest the interests of employers
the public interest
The Giving Voice to Values technique ______. (Select all that apply.) is used before an individual has decided what to do in an ethical situation uses traditional philosophical reasoning addresses the pathway an individual can use to express his/her beliefs is used after an individual has decided what to do in an ethical situation.
uses traditional philosophical reasoning addresses the pathway an individual can use to express his/her beliefs is used after an individual has decided what to do in an ethical situation.
What is moral sensitivity? Ability to act morally Ability to recognize the situation as violating laws Ability to interpret a situation as moral Ability to reason out moral dilemmas
Ability to interpret a situation as moral
Betty Vinson changed her attitudes and behavior enabling her to reduce what? Cognitive dissonance Moral intensity Bystander effect Diversity
Cognitive dissonance
Select all of the following cultural values that influence one's belief structure. (Check all that apply) Whistle-blowing opportunities Ethical relativism Collectivist-oriented society Individualistic society Socialization of children in society
Collectivist-oriented society Individualistic society Socialization of children in society
Rest's conception suggests that an accountant should do which of the following when there are ambiguities in accounting standards? (Select all that apply) Deviate from norms and rules when preparing financial statements Comply with laws and standards Recognize the importance of laws and standards Present fairly all financial statements
Comply with laws and standards Recognize the importance of laws and standards Present fairly all financial statements
Which social and organizational pressure has lead to poor ethical judgments in financial reporting? Loss aversion choosing the most conservative position Desire to please authority Integrity
Desire to please authority
Which of the following has been shown to influence the moral development of a manager? (Check all that apply) Established decision priorities Ethical training Education Corporate culture Fear of losing one's job
Ethical training Education Corporate culture
Kohlberg suggests that individuals may change their decision priorities over time. Select all of the following that may influence moral development. Ethics training Education Corporate culture Family status
Ethics training Education Corporate culture
Which bias describes when an auditor may be conservative in his/her risk assessment but may fail to seek additional information to confirm or update his/her knowledge about internal controls? Group think Hindsight bias Overconfidence bias
Overconfidence bias
Which of the following are criticisms of Kohlberg's work? (Select all that apply) An over-reliance on the public interest Belief that reason constitutes an individual's moral development A disregard for traits of character Makes deontological ethics superior to other ethical perspectives An over-reliance on dilemmas to measure moral reasoning
A disregard for traits of character Makes deontological ethics superior to other ethical perspectives An over-reliance on dilemmas to measure moral reasoning
What is the last step in Kidder's ethical decision-making process? Revisit and reflect on the decision. Make the decision. Test for right versus wrong. Apply the ethical standards.
Revisit and reflect on the decision.
True or false: Moral motivation reflects an individual's willingness to place ethical values ahead of nonethical values.
True
The difference between an individual with a strong ethical character and one with a weak ethical character may be summarized as the ______. inability to behave in accordance with ethical intention inability to withstand pressures and act ethically ability to withstand any pressures and act ethically ability to cave in to pressures and act unethically
ability to withstand any pressures and act ethically
In stage 1 of Kohlberg's model, behavior is driven by the desire to ______. avoid punishment always be friendly always act ethically satisfy one's own needs
avoid punishment
Organizational pressures may lead to altering one's beliefs to fit ______. moral sensitivity cognitive dissonance behavior moral judgment
behavior
When a staff accountant is aware of financial statement fraud, but does not report it because he/she believes his/her supervisor will correct the situation, this is an example of ______. utilitarianism effect bystander effect deontological norms
bystander effect
When an individual has the tendency to not report incidents of wrongdoing because he/she believes others will report it, this is commonly called ______. bystander effect deontology egoism effect
bystander effect
The thought process followed in one's moral development is _____ ______
cognitive development
Rest believes that ethical actions result from ______. cognitive structures and psychological processes a single, unitary decision process external actions Kohlberg's model
cognitive structures and psychological processes
The most common social and organizational pressures that can cause well-intentioned people to make poor ethical choices are ______. conforming to ethical judgments of peers obedience to authority considering multiple stakeholders
conforming to ethical judgments of peers obedience to authority
In the context of business, the decision one makes can be influenced by ________ culture.
corporate
Compared to System 1 thinking, System 2 is more ______. effortless deliberate emotional automatic
deliberate
Rest's model is built on Kohlberg's work and is based upon behavior related to one's level of moral _____________
development.
In stage 6 of Kohlberg's model, a person is influenced by ______. (Check all that apply) equality satisfying one's own needs loyalty to one's peer group justice rights of others
equality justice rights of others
Kidder believes ______. (Select all that apply) ethical issues are based on a clear right and wrong decision ethical issues can have unexpected consequences ethical issues can create complex issues ethical issues have an underlying structure related to the decision making process
ethical issues can have unexpected consequences ethical issues can create complex issues ethical issues have an underlying structure related to the decision making process
Professional judgment requires not only technical competence, but also depends on auditors' virtues and ______________
ethics
The perception that "our way" is normal and that other ways are inferior is commonly called ______. egoism utilitarianism ethnocentrism
ethnocentrism
Virtues that directly influence an individual's actions are ______. judgment virtues moral virtues intellectual virtues instrumental virtues
instrumental virtues
A philosophical approach to decision making considers ______. (Check all that apply) egoism rights of others justice loyalty to others harms and benefits
rights of others justice harms and benefits
In stages 5 and 6, the auditor's behavior should be primarily influenced by _____________ ethical principles.
universal
Our views of other people (stereotypes) can cause which of the following negative behaviors? (Select all that apply) Discriminatory hiring National pride Favoritism
Discriminatory hiring Favoritism
Which bias describes when an individual has the tendency to view events as more predictable than they really are? Overconfidence bias Group think Hindsight bias
Hindsight bias
Organizations having policies and procedures in place making it easy to report unethical behavior is an example of ______. moral character moral sensitivity moral motivation moral judgment
moral motivation
Research suggests that individuals will act less ethically if they are not being watched. Which situational factor is this most related to? Time pressure Integrity Transparency
Transparency
An individual's moral _____influences her intention to comply with her ethical judgment.
motivation
Which of the following are included in the "social contract" accountants have? Commitment to lifelong learning Commitment to serve the interest of the public Commitment to a code of ethics Commitment to serve the interest of superiors Commitment to serve the interest of the client
Commitment to lifelong learning Commitment to serve the interest of the public Commitment to a code of ethics
In Libby and Thorne's study of virtues, which of the following were identified as intellectual virtues? (Check all that apply) Healthy skepticism Diligence Persistence Dependability Integrity Truthfulness
Healthy skepticism Dependability Integrity Truthfulness
`Organizations with ethically rewarding environments have a large degree of ______. moral sensitivity moral judgment moral motivation moral character
moral motivation
A corporate executive who spends company money on lavish parties and travel later claims he did nothing wrong. The executive's lack of responsibility falls under ______.
moral sensitivity
An individual's ability to identify when an ethical situation exists is an example of ________________________
moral sensitivity
In stage 6 of Kohlberg's model, behavior is driven by ______. universal ethical principles maximizing net benefits to others loyalty to others always following the law
universal ethical principles
In stage 5 of Kohlberg's model, behavior is driven by ______. fear of punishment universal ethical principles upholding the rights and values of society the pursuit of self-interest
upholding the rights and values of society
Cognitive development is based upon 20 years of research by whom? Immanuel Kant Aristotle Lawrence Kohlberg Josephson Institute of Ethics
Lawrence Kohlberg
Which of the following is not a part of the ethical domain for accountants and auditors? General public Accounting profession Regulatory bodies (SEC, PCAOB) Legal profession
Legal profession
Which of the following are included in ethical intent of the ethical decision-making process? (Select all that apply) Look at how virtue motivates ethical actions. Look at the likelihood and magnitude of possible consequences. Look at how virtue can support turning ethical intent into ethical action. Determine who the stakeholders are. Determine if anyone's rights are at stake.
Look at how virtue motivates ethical actions. Look at the likelihood and magnitude of possible consequences. Determine if anyone's rights are at stake.
Put the following checkpoints Kidder suggests using when dealing with a confusing ethical issue in order beginning with what occurs first. Determine responsibility. incorrect toggle button unavailable Recognize that moral questions exist. correct toggle button unavailable Gather all important information. incorrect toggle button unavailable Test for right-versus-wrong issues. incorrect toggle button unavailable Determine responsibility. incorrect toggle button unavailable
1) Recognize that moral questions exist. 2) Determine responsibility 3) Gather all important information. 4) Test for right-versus-wrong issues.
Reflection and deliberation in accounting relies on System ___ thinking.
2
Which of the following are complaints of Kohlberg's work? (Select all that apply) An over-reliance on societywide norms A disregard for human emotion Too much reliance on Rawl's Theory of Justice An over-reliance on dilemmas used to evaluate moral reasoning
A disregard for human emotion Too much reliance on Rawl's Theory of Justice An over-reliance on dilemmas used to evaluate moral reasoning
In Jones's moral intensity model, which of the following increases moral intensity? (Select all that apply) An increase in education and experience A greater degree of harm or benefit A willingness to place ethical values ahead of nonethical values A strong Social Consensus that an act is morally wrong An action with immediate negative consequences
A greater degree of harm or benefit A strong Social Consensus that an act is morally wrong An action with immediate negative consequences
In Libby and Thorne's study of virtues, which of the following were identified as instrumental virtues? (Check all that apply) Integrity Diligence Courageous Objective Persistence
Diligence Courageous Persistence
In step 3 of the Integrated Ethical Decision-Making Model, which of the following should Davis answer when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Do I, Davis, want to be responsible for Paul getting into trouble? What legal issues are applicable and need to be considered? Will my actions do irreparable harm to others? Who are all the stakeholders involved?
Do I, Davis, want to be responsible for Paul getting into trouble? Will my actions do irreparable harm to others?
Which of the following is not one of the questions in an ethical decision-making model? What are the rights of stakeholders? How will I best satisfy my own interests? Which course of action results in a fair distribution of benefits and burdens? What benefits and harms will each course of action produce?
How will I best satisfy my own interests?
Which factors influenced Betty Vinson's behavior in the WorldCom case? (Check all that apply). Courage of her convictions Rationalization of actions as a one-time event Pressure from superiors Desire to cook the books Belief that others had more knowledge of accounting than her
Rationalization of actions as a one-time event Pressure from superiors Belief that others had more knowledge of accounting than her
Which of the following are ways Festinger assumes will reduce dissonance? (Select all that apply). Increase the importance of the beliefs and/or attitudes. Reduce the importance of the beliefs and/or attitudes. Change one or more of the attitudes, behaviors, or beliefs so the two align. Acquire new information that outweighs the beliefs that are not in harmony. Assume moral blindness and ignore the dissonance.
Reduce the importance of the beliefs and/or attitudes. Change one or more of the attitudes, behaviors, or beliefs so the two align. Acquire new information that outweighs the beliefs that are not in harmony.
Which of the following are reasons why rules in accounting cannot replace the auditors' professional judgment? (Check all that apply) Rules may be unclear or nonexistent. Auditors need only be technically competent. Rules cannot be made to fit every situation. Transactions need only be structured around rules to be ethical.
Rules may be unclear or nonexistent. Rules cannot be made to fit every situation.
Which factor can influence ethical decision making and the actor may not even be aware of the effect? Organizational pressure Situational factors Cognitive dissonance
Situational factors
An individual strongly affected by what he/she believes others within his/her social group considers morally right or wrong is an example of what? Social Sensitivity Moral Character Moral Judgment Social Consensus
Social Consensus
Ethical sensitivity is enhanced by identifying which ethical and professional issues? (Check all that apply) Stakeholders Harms and benefits Ethical reasoning methods GAAP and GAAS
Stakeholders GAAP and GAAS
Responsibilities to the key constituent groups of the ethical domain for accountants and auditors may conflict. True False
True
Which of the following are questions that should be addressed when following the GVV framework? (Select all that apply) Is this argument a one-time incident? What are the main arguments that need to be addressed? What is the material impact of the argument being made? To whom should the argument be made? When and in what context should the argument be made?
What are the main arguments that need to be addressed? To whom should the argument be made? When and in what context should the argument be made?
Heinz dealt with the dilemma by ______. (Check all that apply) giving up on trying to obtain the drug asking the druggist if he could pay for the drug over time asking the druggist to sell the drug for less raising all the money from family and friends stealing the drug for his wife
asking the druggist if he could pay for the drug over time asking the druggist to sell the drug for less stealing the drug for his wife
When a situation has higher ______, an individual is more influenced in his/her ethical decision making process. moral sensitivity moral motivation moral intensity moral character
moral intensity
The underlying features of cognitive development include ______. (Check all that apply) developing from childhood to adulthood a thought process becoming more complex and sophisticated with development being set in childhood an ability to make reasoned judgments a hierarchical series only
developing from childhood to adulthood a thought process becoming more complex and sophisticated with development an ability to make reasoned judgments
In stage 3 of Kohlberg's model, a person is influenced by ______. (Check all that apply) respect for authority law and order doing what is in the best interests of others loyalty in relationships duty to the social order
doing what is in the best interests of others loyalty in relationships
In stage 4 of Kohlberg's model, a person's behavior is influenced by ______. (Check all that apply) fear of punishment fairness to others duty to the social order law and order pursuit of self-interest
duty to the social order law and order
Giving Voice to Values builds on traditional philosophical reasoning methods to effectively express one's values to ensure what occurs? ethical action is taken Harm is minimized Kidder's Ethical Checkpoints are followed Moral sensitivity is evaluated
ethical action is taken
Cognitive dissonance suggests that individuals have an inner drive to hold attitudes and beliefs in
harmony
Andersen's moral blindness with respect to Enron was caused by ______. (Check all that apply) professional skepticism high consulting fees pressure from Enron failure of professional judgment Enron being one of the largest accounts for Andersen
high consulting fees pressure from Enron Enron being one of the largest accounts for Andersen
Virtues that indirectly influence an individual's intentions to exercise professional judgment are ______. instrumental virtues intentional virtues moral virtues intellectual virtues
intellectual virtues
An individual who follows decision-making guidelines ______. (Select all that apply) is a person of high moral character is equipped to defend his/her decisions will find an automatic solution to moral problems is equipped to make better ethical choices
is equipped to defend his/her decisions is equipped to make better ethical choices
One's cognitive understanding of an ethical situation influences ___________reasoning
prescriptive
An individual's ethical understanding of what should be done to resolve an ethical dilemma is called ______. prescriptive reasoning ethical judgment moral sensitivity moral development
prescriptive reasoning
Virtue plays an essential role in determining ______________________
professional judgement
Ethical development has been shown to be an important determinant of ethical ______by accountants and auditors.
reasoning
Kohlberg asserted that development in moral ________ enables a person to become truly a moral person, both in thought and action.
reasoning or judgement
The underlying concept of moral sensitivity is ______. the ability to make moral judgments reflecting on the outcomes of decisions recognizing alternative actions affecting ourselves recognizing the effect of one's actions on the welfare of others recognizing the effect of one's actions on the individual
recognizing the effect of one's actions on the welfare of others
While not specifically recognized in a philosophical reasoning model, ___________ is implied by the considerations.
reflection
Behavioral ethics ______. (Select all that apply) requires explaining moral and immoral behavior in systematic ways looks at how individuals believe they should act looks at how situational and social forces influence the actual behavior of individuals requires understanding the consequences of actions
requires explaining moral and immoral behavior in systematic ways looks at how situational and social forces influence the actual behavior of individuals requires understanding the consequences of actions
In stage 5 of Kohlberg's model, a person is influenced by ______. (Check all that apply) rights and values of society evaluating harms and benefits of actions the legal contract of society acting in the best interests of others universal ethical principles
rights and values of society evaluating harms and benefits of actions the legal contract of society
Our ability to spot ethical issues is known as moral ____________
sensitivity
An accountant has a(n) __________ ______to act in accordance with the public interest.
social contract
The ethical standards considered in ethical sensitivity include ______. rights moral virtues utilitarianism AICPA Code Principles
AICPA Code Principles
_____________ ethics looks at the way individuals actually behave in moral circumstances.
Behavioral
______ looks at the way individuals actually make decisions, rather than the way individuals would make decisions in an ideal world.
Behavioral ethics
In step 2 of the Integrated Ethical Decision-Making Model, which of the following should be considered when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Consider letting Jack Jones deal with the matter. Consider if Smith and Williams are also stakeholders or only the Joneses. Consider if the matter should only be reported to Jack Jones, Paul's dad, or report the matter to all owners. Consider the legal issues including the violation of GAAP and improper taxable income.
Consider letting Jack Jones deal with the matter. Consider if the matter should only be reported to Jack Jones, Paul's dad, or report the matter to all owners. Consider the legal issues including the violation of GAAP and improper taxable income.
Which of the following should occur in step 4 of the Integrated Ethical Decision-Making Model when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Davis should determine who all the stakeholders are and inform them. Davis must insist that steps be taken to correct the improper accounting performed by Paul. Davis should give Paul the opportunity to explain his actions. Davis should identify the legal issues involved. Davis must have the courage to stand up for what he believes to be the proper accounting treatment.
Davis must insist that steps be taken to correct the improper accounting performed by Paul. Davis should give Paul the opportunity to explain his actions. Davis must have the courage to stand up for what he believes to be the proper accounting treatment.
Which of the following are important when identifying and evaluating alternative courses of action in the ethical decision-making process? Determine the magnitude of the consequences. Determine who the stakeholders are. Determine which ethical reasoning methods apply. Determine which professional standards apply. Determine what legal issues exist.
Determine which ethical reasoning methods apply. Determine what legal issues exist.
Ace Manufacturing: Davis considering the general consensus among accountants related to Paul's misdeeds, falls under which step of the Integrated Ethical Decision-Making Model? Ethical behavior Ethical sensitivity Ethical judgment Ethical intent
Ethical intent
Evaluating the magnitude of consequences related to an ethical decision is an example of what? Ethical judgment Ethical behavior Ethical sensitivity Ethical intent
Ethical intent
Reflecting on the moral intensity of the situation is referred to as what in the Integrated Ethical Decision-Making Process? Ethical judgment Ethical sensitivity Ethical intent Ethical behavior
Ethical intent
Ace Manufacturing: Davis considering who to report Paul's misappropriation of assets to falls under which step of the Integrated Ethical Decision-Making Process? Ethical intent Ethical sensitivity Ethical judgment Ethical behavior
Ethical judgment
Considering what legal issues exist is an example of what? Ethical sensitivity Ethical behavior Ethical judgment Ethical intent
Ethical judgment
Identifying and evaluating alternative courses of action is referred to as what in the Integrated Ethical Decision-Making Process? Ethical sensitivity Ethical intent Ethical behavior Ethical judgment
Ethical judgment
Ace Manufacturing: Davis not allowing his relationship with Paul to interfere with making the right choice falls under which step of the Integrated Ethical Decision-Making Process? Ethical judgment Ethical intent Ethical behavior Ethical sensitivity
Ethical sensitivity
Identifying the ethical and professional issues is referred to as what in the Integrated Ethical Decision-Making Process? Ethical behavior Ethical intent Ethical sensitivity Ethical judgment
Ethical sensitivity
Select the possible negative outcomes of simplifying complex issues to make decision making easier. (Select all that apply) Failing to identify stakeholders Underestimating risk Considering long-term consequences
Failing to identify stakeholders Underestimating risk
The approach that focuses on individuals effectively expressing their beliefs in a way that positively influences others is known as what? Giving Voice to Values Integrated Ethical Decision Making Virtue Based Decision Making Cognitive Development
Giving Voice to Values
Taking ethical action should be based on which of the following? (Select all that apply) Maximizing stakeholder interests when it violates professional obligations How virtue helps to turn ethical intent to ethical action How I can strengthen my arguments How I can strengthen my position
How virtue helps to turn ethical intent to ethical action How I can strengthen my arguments How I can strengthen my position
______ believes the ethical decision-making process has an underlying structure based on nine steps. Rest Johnson Velasquez Kohlberg Kidder
Kidder
What is the first step in Kidder's ethical decision-making process? Determine the actor. Recognize that there is a moral issue. Gather the relevant facts. Test for right versus wrong.
Recognize that there is a moral issue.
Which of the following are included in Kidder's checkpoints when dealing with an ethical situation? (Select all that apply) Reflect on the decision and lessons learned. Look at conflicting positive values. Consider which ethical principle is most relevant. Consider cultural norm in similar situations. Consider which course of action develops moral virtues.
Reflect on the decision and lessons learned. Look at conflicting positive values. Consider which ethical principle is most relevant.
Which of the following are dimensions included in Jones's moral intensity model? (Select all that apply) Moral Judgment Social Consensus Temporal Immediacy Proximity Moral Motivation
Social Consensus Temporal Immediacy Proximity
If an accountant is influenced by the firm's desire to keep its clients happy, the result may be what stage of Kohlberg's reasoning? Stage 3 Stage 4 Stage 6 Stage 2 Stage 5
Stage 3
The results of published studies indicate that accountants reason primarily at which stages of Kohlberg's model? Stages 2 and 3 Stages 4 and 5 Stages 3 and 4 Stages 5 and 6
Stages 3 and 4
Individuals do not always behave in accordance with their ethical intention due to which of the following? (Check all that apply) Weak ethical character Being a person of integrity Ability to avoid distractions Lack of alignment of intention and actions Lack of a plan to carry out ethical intent with ethical action Inability to withstand pressures
Weak ethical character Lack of alignment of intention and actions Lack of a plan to carry out ethical intent with ethical action Inability to withstand pressures
Which of the following are questions included in the GVV framework? (Select all that apply) What is the most persuasive response to barriers? What is at stake for those who disagree? What is the magnitude of the potential consequences? What levers can be used to influence those in disagreement? Who are all the stakeholders involved in the situation?
What is the most persuasive response to barriers? What is at stake for those who disagree? What levers can be used to influence those in disagreement?
What is the ethical dilemma facing Heinz? Obtaining the rights to a cancer drug Whether to steal the drug or not Borrowing the money to pay for the drug Obtaining the cancer drug at half price
Whether to steal the drug or not
In step 1 of the Integrated Ethical Decision-Making Model, which of the following should Davis answer when evaluating the ethical decisions at Ace Manufacturing? (Select all that apply) Do I, Davis, want to be responsible for Paul getting in trouble? Who are the stakeholders at ACE Manufacturing? What are the consequences of reporting the disbursements to Paul? Have I, Davis, exercised due care? Do the disbursements to Paul violate GAAP?
Who are the stakeholders at ACE Manufacturing? Have I, Davis, exercised due care? Do the disbursements to Paul violate GAAP?
Considering how virtue supports turning ethical intent into ethical action is an example of ______. ethical sensitivity ethical intent ethical judgment ethical behavior
ethical behavior
Deciding on a course of action consistent with an individual's professional obligations is an example of ______. ethical judgment ethical intent ethical sensitivity ethical behavior
ethical behavior
Ethical judgment helps to resolve decision-making dilemmas through _______ following the rules in accounting evaluating alternative courses of action defining the problem and gathering information applying ethical standards and values taking ethical action
evaluating alternative courses of action defining the problem and gathering information applying ethical standards and values taking ethical action
The decision-making model helps individuals to ______. rationalize final decisions identify the rules when they are unclear make better ethical choices pressure one's subordinates
make better ethical choices
Kohlberg developed the example of Heinz and the Drug to illustrate a ________ dilemma.
moral
In stage 1 of Kohlberg's model, a person's behavior is influenced by ______. (Check all that apply) pursuit of self interest egoism obedience to rules avoidance of punishment
obedience to rules avoidance of punishment
An individual avoiding responsibility by saying "I am just doing what I was told," is using ______ as a way to justify unethical behavior. ethical reasoning moral intensity cognitive dissonance reasons and rationalizations
reasons and rationalizations
Objections an individual may hear from coworkers when trying to point out a potential ethical problem are referred to as ______. ethical checkpoints moral motivation motivational factors reasons and rationalizations
reasons and rationalizations
The GVV methodology develops ways to confront barriers that often appear in the form of ____________________ and _________. These are the barriers one may encounter when pointing out a potential ethical conflict in the workplace.
reasons and rationalizations
System 2 thinking in accounting relies on ______. (Check all that apply) systematic analysis immediate responses to dilemmas consideration of stakeholder interests intuitive decision making deliberate reasoning
systematic analysis consideration of stakeholder interests deliberate reasoning
An individual being able to effectively voice his/her principles in the workplace given the proper tools is the underlying theme to ______. the Integrated Ethical Decision-Making Model Kidder's Ethical Checkpoints the Giving Voice to Values technique Rest's Ethical Decision-Making Model
the Giving Voice to Values technique
Cognitive dissonance can best be defined as ______. the difference between our perceptions and behavior the inconsistency between our perceptions and behavior the disconnect between moral sensitivity and moral judgment the correlation between moral judgment and moral behavior
the inconsistency between our perceptions and behavior
Moral motivation includes ______. (Check all that apply) the intention to comply with ethical judgment the interpretation of the situation as moral lack of ethical character the willingness to place ethical values ahead of nonethical values prescriptive reasoning
the intention to comply with ethical judgment the willingness to place ethical values ahead of nonethical values