Chapter 2

Which of the following increases moral intensity? More than one answer may be correct. Multiple select question. - A lower degree of moral character. - A higher concentration of effect. - A decrease in proximity of the decision maker and those affected. - A higher likelihood of occurrence and harm.

- A higher concentration of effect. - A higher likelihood of occurrence and harm.

Which of the following increases moral intensity? More than one answer may be correct. Multiple select question. - A strong social consensus that an act is morally wrong. - An increase in education and experience. - A willingness to place ethical values ahead of nonethical values. - 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. - A greater degree of harm or benefit.

Which of the following are complaints of Kohlberg's work? (Select all that apply.) Multiple select question. - An over-reliance on society-wide norms. - An over-reliance on dilemmas used to evaluate moral reasoning. - Too much reliance on Rawl's Theory of Justice. - A disregard for human emotion.

- An over-reliance on dilemmas used to evaluate moral reasoning. - Too much reliance on Rawl's Theory of Justice. - A disregard for human emotion.

Heinz dealt with the dilemma by ______. (Check all that apply.) Multiple select question. - Asking the druggist to sell the drug for less. - Stealing the drug for his wife. - Raising all the money from family and friends. - Asking the druggist if he could pay for the drug over time. - Giving up on trying to obtain the drug.

- Asking the druggist to sell the drug for less. - Stealing the drug for his wife. - Asking the druggist if he could pay for the drug over time.

The purpose of the Ethical Dissonance Model includes which of the following? (Check all that apply.) Multiple select question. - It describes how cognitive dissonance may occur in an organization. - It illustrates the disconnect between ethical standards and ethical behavior. - It describes the ethical person-organization fit. - It illustrates the interaction between the organization and the individual. - It describes how the ethics of an organization influences behavior.

- It describes the ethical person-organization fit. - It illustrates the interaction between the organization and the individual. - It describes how the ethics of an organization influences behavior.

When an individual with low ethics joins an organization with low ethics, ______. (Check all that apply.) Multiple select question. - It takes more effort to stop corruption. - A culture of corruption is difficult to change. - The likelihood of the employee going along to get along decreases.

- It takes more effort to stop corruption. - A culture of corruption is difficult to change.

In stage 6 of Kohlberg's model, a person is influenced by Blank______. (Check all that apply.) Multiple select question. - Justice. - Loyalty to one's peer group. - Satisfying one's own needs. - Rights of others. - Equality.

- Justice. - Rights of others. - Equality.

The most common social and organizational pressures that can cause well-intentioned people to make poor ethical choices are ______. Multiple select question. - Obedience to authority. - Considering multiple stakeholders. - Conforming to ethical judgments of peers.

- Obedience to authority. - Conforming to ethical judgments of peers.

An ethical climate is enhanced through which of the following? (Choose all that apply.) Multiple select question. - Openness and transparency - Values-driven organization - Non-supportive environment

- Openness and transparency. - Values-driven organization.

Which of the following are reasons why rules in accounting cannot replace the auditors' professional judgment? (Check all that apply.) Multiple select question. - Rules may be unclear or nonexistent. - Rules cannot be made to fit every situation. - Auditors need only be technically competent. - Transactions need only be structured around rules to be ethical.

- Rules may be unclear or nonexistent. - Rules cannot be made to fit every situation.

In stage 1 of Kohlberg's model, a person is not influenced by ______. (Check all that apply.) Multiple select question. - Obedience to rules. - Satisfying one's own needs. - Egoism. - Fear of punishment. - Fairness to others.

- Satisfying one's own needs. - Egoism. - Fairness to others.

Select all of the following cultural values that influence one's belief structure. (Check all that apply.) Multiple select question. - Socialization of children in society - Individualistic society - Collectivist-oriented society - Whistle-blowing opportunities - Ethical relativism

- Socialization of children in society. - Individualistic society. - Collectivist-oriented society.

When an individual with low ethics joins an organization with high ethics, the likely result is that ______. (Check all that apply.) Multiple select question. - The organization will alter its ethics to fit that of the individual. - Socialized employees may attempt to alleviate the ethical dissonance. - Socialized employees will point out the disconnect. - If the employee's behavior cannot be altered, the employee will leave the company. - Socialized employees will leave the organization.

- Socialized employees may attempt to alleviate the ethical dissonance. - Socialized employees will point out the disconnect. - If the employee's behavior cannot be altered, the employee will leave the company.

System 2 thinking in accounting relies on ______. (Check all that apply.) Multiple select question. - Systematic analysis. - Intuitive decision making. - Deliberate reasoning. - Consideration of stakeholder interests. - Immediate responses to dilemmas.

- Systematic analysis. - Deliberate reasoning. - Consideration of stakeholder interests.

Which of the following do Koh and Boo identify as measures of organizational ethics? Multiple select question. - The connection between ethical behavior and career success. - Protection of whistleblowers within the organization. - The person-organization fit. - Support for ethical behavior from top management. - The ethical climate of the organization.

- The connection between ethical behavior and career success. - Support for ethical behavior from top management. - The ethical climate of the organization.

Reflection and deliberation in accounting relies on System ______ thinking.

2

______ looks at the way individuals actually make decisions, rather than the way individuals would make decisions in an ideal world. Multiple choice question. - Moral Intensity - Ethical Sensitivity - Ethical Judgment - Situational Ethics - Behavioral Ethics

Behavioral Ethics

Professional judgment requires not only technical competence, but also depends on auditors' virtues and ______.

Ethics

The person-organization fit in the Ethical Dissonance Model that creates the greatest likelihood of ethical behavior occurring is ______. Multiple choice question. - Low organization ethics, high individual ethics. - High organizational ethics, low individual ethics. - Low organization ethics, low individual ethics. - High organizational ethics, high individual ethics.

High organizational ethics, high individual ethics.

Which bias describes when an individual has the tendency to view events as more predictable than they really are? Multiple choice question. - Hindsight bias - Overconfidence bias - Group think

Hindsight Bias

Opportunity for unethical behavior results from conditions that ______. Multiple choice question. - Decrease rewards. - Increase rewards.

Increase rewards.

Principles people use to decide what is right and wrong in the ethical decision-making process are referred to as ______ values.

Individual

Virtues that directly influence an individual's actions are ______. Multiple choice question. - Instrumental virtues - Intellectual virtues - Moral virtues - Judgment virtues

Instrumental Virtues

Virtues that indirectly influence an individual's intentions to exercise professional judgment are ______. Multiple choice question. - Intentional virtues - Intellectual virtues - Moral virtues - Instrumental virtues

Intellectual Virtues

There is an important link between moral ____ and ethical decision making.

Intensity

Unlike System 2 thinking, System 1 thinking is more ______. Multiple choice question. - Reasoned - Deliberate - Conscious - Intuitive

Intuitive.

The ethical person-organization fit option that is most likely to lead to unethical behavior occurring is ______. Multiple choice question. - Low individual ethics, low organizational ethics. - High individual ethics, high organizational ethics. - High individual ethics, low organizational ethics. - Low individual ethics, high organizational ethics.

Low individual ethics, low organizational ethics.

______ ___________ determines whether an individual behaves in accordance with their ethical intention.

Moral Character

An individual's ethical _______ influences her intention to comply with her ethical judgment.

Motivation

The moral atmosphere of the work environment and the amount of ethics practiced is referred to as the ______ ethical climate.

Organizational

Decision making in an organization is influenced by its culture through Blank______. Multiple choice question. - Financial results. - Organizational relationships and expectations for behavior. - Conflicts between auditors and top management. - Financial projections.

Organizational relationships and expectations for behavior.

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? Multiple choice question. - Hindsight bias - Group think - Overconfidence bias

Overconfidence Bias

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? Multiple choice question. - 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.

Thorne develops a model of individuals' ethical decision process that integrates Rest's components with what? Multiple choice question. - Virtue-based characteristics. - Moral intensity characteristics. - Egoism. - Utilitarianism.

Virtue-based characteristics.

The manner in which leaders behave and operate independent of the situation is shaped by the _____ that are woven into their inner lives.

Virtues

Which of the following are criticisms of Kohlberg's work? (Select all that apply.) Multiple select question. - An over-reliance on dilemmas to measure moral reasoning. - A disregard for traits of character. - Belief that reason constitutes an individual's moral development. - Makes deontological ethics superior to other ethical perspectives. - An over-reliance on the public interest.

- An over-reliance on dilemmas to measure moral reasoning. - A disregard for traits of character. - Makes deontological ethics superior to other ethical perspectives.

In stage 1 of Kohlberg's model, a person's behavior is influenced by ______. (Check all that apply.) Multiple select question. - Avoidance of punishment. - Egoism. - Obedience to rules. - Pursuit of self-interest.

- Avoidance of punishment. - Obedience to rules.

Which factors influenced Betty Vinson's behavior in the WorldCom case? (Check all that apply). Multiple select question. - Belief that others had more knowledge of accounting than her. - Rationalization of actions as a one-time event. - Courage of her convictions. - 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.

Which of the following are ways Festinger assumes will reduce dissonance? (Select all that apply.) Multiple select question. - Change one or more of the attitudes, behaviors, or beliefs so the two align. - Assume moral blindness and ignore the dissonance. - Increase the importance of the beliefs and/or attitudes. - Acquire new information that outweighs the beliefs that are not in harmony. - 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. - Reduce the importance of the beliefs and/or attitudes.

Ethical culture reflects the integrity of decisions made and results from (select all that apply): Multiple select question. - Corporate policies - Opportunity for unethical behavior - Top management's leadership - Laws and regulations

- Corporate policies - Opportunity for unethical behavior - Top management's leadership

Select all of the following steps Uber was recommended to take as a result of Susan Fowler's sexual harassment claims and the Covington report. Multiple select question. - Create an Ethics and Culture Committee. - Train personnel to combat implicit bias. - Provide an effective complaint process. - Mitigate bias in performance reports.

- Create an Ethics and Culture Committee. - Train personnel to combat implicit bias. - Provide an effective complaint process.

In Libby and Thorne's study of virtues, which of the following were identified as instrumental virtues? (Check all that apply.) Multiple select question. - Objective - Integrity - Diligence - Persistence - Courageous

- Diligence - Persistence - Courageous

Our views of other people (stereotypes) can cause which of the following negative behaviors? (Select all that apply.) Multiple select question. - National pride - Discriminatory hiring - Favoritism

- Discriminatory hiring - Favoritism

In stage 3 of Kohlberg's model, a person is influenced by ______. (Check all that apply.) Multiple select question. - Duty to the social order. - Law and order. - Doing what is in the best interests of others. - Loyalty in relationships. - Respect for authority.

- Doing what is in the best interests of others. - Loyalty in relationships.

Kohlberg suggests that individuals may change their decision priorities over time. Select all of the following that may influence moral development. Multiple select question. - Ethics training. - Corporate culture. - Family status. - Education.

- Ethics training. - Corporate culture. - Education.

In stage 5 of Kohlberg's model, a person is influenced by ______. (Check all that apply.) Multiple select question. - Evaluating harms and benefits of actions. - Universal ethical principles. - Acting in the best interests of others. - Rights and values of society. - The legal contract of society.

- Evaluating harms and benefits of actions. - Rights and values of society. - The legal contract of society.

Koh and Boo found that positive ethical culture and climate produce ______. Multiple select question. - Unfavorable organizational outcomes. - Favorable organizational outcomes. - Support for ethical behavior from top management. - The ethical climate of the organization.

- Favorable organizational outcomes. - Support for ethical behavior from top management. - The ethical climate of the organization.

Select all the reasons why diversity and inclusion are important issues. Multiple select question. - Global business environment benefits from a diverse workforce. - Fair and equal treatment creates an ethical corporate culture. - Diverse workforce limits opportunity for employees.

- Global business environment benefits from a diverse workforce. - Fair and equal treatment creates an ethical corporate culture.

When an individual with high ethics joins an organization with low ethics, the likely result is ______. (Check all that apply.) Multiple select question. - A "go along to get along" attitude. - An increase in employee satisfaction. - Higher employee turnover. - A reduction in job satisfaction.

- Higher employee turnover. - A reduction in job satisfaction.

When an organization with high ethics hires an individual with low ethics, the likely result is that ______. (Check all that apply.) Multiple select question. - If the employee's behavior cannot be altered, the employee may be let go for cause. - The organization will promote the individual with low ethics. - Other employees may try to resolve the issue.

- If the employee's behavior cannot be altered, the employee may be let go for cause. - Other employees may try to resolve the issue.

Select all the following shortcomings that contributed to poor moral behavior at Volkswagen during the "Dieselgate" scandal. (Select all that apply.) Multiple select question. - Quickly notifying the public of carbon dioxide emissions. - Overconfidence in its ability to absorb losses. - Miscalculating the consequences of not fixing the problem. - Underestimating risk.

- Overconfidence in its ability to absorb losses. - Miscalculating the consequences of not fixing the problem. - Underestimating risk.

Rest's conception suggests that an accountant should do which of the following when there are ambiguities in accounting standards? (Select all that apply.) Multiple select question. - Deviate from norms and rules when preparing financial statements. - Present fairly all financial statements. - Recognize the importance of laws and standards. - Comply with laws and standards.

- Present fairly all financial statements. - Recognize the importance of laws and standards. - Comply with laws and standards.

Sexual harassment often involves Blank______. More than one answer may be correct. Multiple select question. - Quid pro quo - A friendly work environment - Severe unwelcome behavior

- Quid pro quo - Severe unwelcome behavior

Rest believes that ethical actions Blank______. (Select all that apply) Multiple select question. - Are the outcome of a single, unitary decision process. - Result from a combination of cognitive structures and psychological processes. - Are related to an individual's level of moral development.

- Result from a combination of cognitive structures and psychological processes. - Are related to an individual's level of moral development.

Why is the Giving Voice to Values technique critical in ethical decision making in business? More than one answer may be correct. Multiple select question. - The correct decision is often unclear. - Rules governing ethical dilemmas are clear and concise. - Rules governing ethical dilemmas are often vague. - The results of the decision are known. - The results of the decision are unknown.

- The correct decision is often unclear. - Rules governing ethical dilemmas are often vague. - The results of the decision are unknown.

When an individual with low ethics joins an organization with low ethics, which of the following occur? (Check all that apply.) Multiple select question. - The likelihood of the employee leaving the company rises. - The employee adopts the attitude of going along to get along. - The employee is more willing to participate in corruption. - Socialized employees may attempt to alleviate the ethical dissonance. - The fit is there, but it turns in a negative direction of corruption.

- The employee adopts the attitude of going along to get along. - The employee is more willing to participate in corruption. - The fit is there, but it turns in a negative direction of corruption.

Moral motivation includes Blank______. (Check all that apply.) Multiple select question. - The intention to comply with ethical judgment. - The willingness to place ethical values ahead of nonethical values. - The interpretation of the situation as moral. - Lack of ethical character. - Prescriptive reasoning.

- The intention to comply with ethical judgment. - The willingness to place ethical values ahead of nonethical values.

The person-organization ethical fit at WorldCom created challenges for Cynthia Cooper because ______. (Check all that apply.) Multiple select question. - The organization had low ethics while Cooper had high ethics. - Cooper had decided to leave WorldCom so there was no reason to report the wrongdoing. - Ethical dissonance existed. - Cooper was convinced that no one in top management would do anything to address the improper accounting. - Cooper was reluctant to blow the whistle for fear of reprisals.

- The organization had low ethics while Cooper had high ethics. - Ethical dissonance existed. - Cooper was convinced that no one in top management would do anything to address the improper accounting.

What are the implications of one's personal code of conduct in ethical behavior within an organization? (Check all that apply.) Multiple select question. - The personal code influences how an individual deals with cognitive dissonance. - The personal code determines whether an individual will act ethically at all times. - The personal code provides ethical cues that help to deal with ethically challenging situations. - The personal code helps an individual to deal with non-routine tasks. - The personal code influences whether an individual will condone fraud.

- The personal code influences how an individual deals with cognitive dissonance. - The personal code provides ethical cues that help to deal with ethically challenging situations. - The personal code helps an individual to deal with non-routine tasks.

Select the possible negative outcomes of simplifying complex issues to make decision making easier. (Select all that apply.) Multiple select question. - Underestimating risk. - Considering long-term consequences. - Failing to identify stakeholders.

- Underestimating risk. - Failing to identify stakeholders.

An auditor who reasons at stage six will emphasize: (Check all that apply.) Multiple select question. - Retaining the client - The public trust - Harms and benefits to others - Universality - Integrity and objectivity

- Universality - Integrity and objectivity

An auditor who reasons at stage six will emphasize: (Check all that apply.) Multiple select question. - The public trust. - Retaining the client. - Harms and benefits to others. - Universality. - Integrity and objectivity.

- Universality. - Integrity and objectivity.

The trait of an individual with a strong ethical character compared to one with a weak ethical character may be summarized as the ______. Multiple choice question. - Ability to cave in to pressures and act unethically. - Inability to behave in accordance with ethical intention. - Ability to withstand any pressures and act ethically. - Inability to withstand pressures and act ethically.

Ability to withstand any pressures and act ethically.

Which bias occurs when someone tends to blame individuals for events, rather than their work environment, policies and procedures, or incentive programs? Multiple choice question. - Deterministic Bias - Framing Bias - Attribution Bias - Hindsight Bias

Attribution Bias

Organizational pressures may lead to altering one's beliefs to fit ______. Multiple choice question. - Moral Sensitivity - Behavior - Moral Judgment - Cognitive Dissonance

Behavior

_______ ethics looks at the way individuals actually behave in moral circumstances.

Behavior

______ looks at the way individuals actually make decisions, rather than the way individuals would make decisions in an ideal world.

Behavioral Ethics

In stage 3 of Kohlberg's model, behavior is driven by ______. Multiple choice question. - Avoidance of punishment. - Respect for authority. - Commitment to law and order. - Being fair to others.

Being fair to others.

Values in an organization can best be thought of as Blank______. Multiple choice question. - Goals to achieve through strategic choices. - Beliefs or convictions that guide behavior and support the overall organization vision. - The culture that exists in an organization. - Beliefs or convictions that best define the person-organization ethical fit.

Beliefs or convictions that guide behavior and support the overall organization vision.

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 Blank______. Multiple choice question. - Utilitarianism Effect. - Bystander Effect. - Deontological Norms.

Bystander Effect.

The thought process followed in one's moral development is ________ _______.

Cognitive Development

Betty Vinson changed her attitudes and behavior enabling her to reduce what? Multiple choice question. - Diversity - Bystander Effect - Moral Intensity - Cognitive Dissonance

Cognitive Dissonance

Rest believes that ethical actions result from ______. Multiple choice question. - External actions. - A single, unitary decision process. - Cognitive structures and psychological processes. - Kohlberg's model.

Cognitive structures and psychological processes.

The shared beliefs of top management about how they should manage themselves and other employees and how business should be conducted is known as ______. Multiple choice question. - Corporate governance - Stakeholder orientation - The stewardship theory - Corporate culture

Corporate Culture

Compared to System 1 thinking, System 2 is more Blank______. Multiple choice question. - Effortless - Automatic - Deliberate - Emotional

Deliberate

Which social and organizational pressure has lead to poor ethical judgments in financial reporting? Multiple choice question. - Integrity. - Loss aversion choosing the most conservative position. - Desire to please authority.

Desire to please authority.

Which bias is compounded by the false belief that the world is more predictable or controllable than it really is: Multiple choice question. - Deterministic Bias - Attribution Bias - Framing Bias - Hindsight Bias

Deterministic Bias

Which concept involves treating individuals with respect and celebrating the rich dimensions of individuality? Multiple choice question. - Equity - Equality - Diversity - Inclusion

Diversity

Which concept promotes fairness and justice where everyone receives the same things to enjoy a full, healthy life? Multiple choice question. - Equity - Diversity - Inclusion - Equality

Equality

Which concept describes an equal opportunity that fits an individual's personal circumstances? Multiple choice question. - Inclusion - Diversity - Equality - Equity

Equity

The moral atmosphere of the work environment and the level of ethics practiced within a company is referred to as _______ ___________.

Ethical Climate

The tendency to believe ourselves, and the groups we belong, to be better than all others is an example of which bias? Multiple choice question. - Overconfidence Bias. - Stereotypes. - Loss Aversion Bias. - Ethnocentrism.

Ethnocentrism.

Which bias describes when an auditor may yield to pressures of the majority even though their views are incorrect? Multiple choice question. - Hindsight bias. - Group think. - Overconfidence bias.

Group think.

Cognitive dissonance suggests that individuals have an inner drive to hold attitudes and beliefs in ______.

Harmony

The ethical person-organization fit refers to ______. Multiple choice question. - How top management can act in an ethical manner. - How an organization can align its goals with ethical behavior. - How ethical behavior influences one's personal code of conduct. - How ethical behavior might occur within an organization.

How ethical behavior might occur within an organization.

Which concept involves motivating employees so that they feel a part of the organization? Multiple choice question. - Equality - Inclusion - Equity - Diversity

Inclusion

The model that looks at the role of one's personal code of conduct in ethical behavior within an organization is called ______. Multiple choice question. - Jones-Hiltebeitel model - Rest's model of moral development - Kohlberg's moral development theory - Cognitive dissonance model

Jones-Hiltebeitel Model

Cognitive development is based upon 20 years of research by whom? Multiple choice question. - Lawrence Kohlberg - Immanuel Kant - Josephson Institute of Ethics - Aristotle

Lawrence Kohlberg

When a situation has higher ______, an individual is more influenced in his/her ethical decision-making process. Multiple choice question. - Moral Sensitivity - Moral Character - Moral Intensity - Moral Motivation

Moral Intensity

When a situation has higher ______, an individual is more influenced in his/her ethical decision-making process. Multiple choice question. - Moral character - Moral motivation - Moral intensity - Moral sensitivity

Moral Intensity

Within the cognitive-developmental paradigm, what is the most influential factor of an individual's moral behavior? Multiple choice question. - Moral judgment - Laws and rules - Satisfying self interest - Fairness to others

Moral Judgment

Organizations having policies and procedures in place making it easy to report unethical behavior is an example of ______. Multiple choice question. - Moral sensitivity - Moral character - Moral motivation - Moral judgment

Moral Motivation

Organizations with ethically rewarding environments have a large degree of ______. Multiple choice question. - Moral judgment - Moral sensitivity - Moral character - Moral motivation

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 motivation - Moral character - Moral sensitivity - Moral judgment

Moral Sensitivity

An individual's ability to identify when an ethical situation exists is an example of ______. Multiple choice question. - Moral motivation - Moral character - Moral sensitivity - Moral judgment

Moral Sensitivity

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 ______. Multiple choice question. - Moral development - Moral sensitivity - Prescriptive reasoning - Ethical judgment

Prescriptive Reasoning

Virtue plays an essential role in determining _____ _____.

Professional Judgement

Kohlberg asserted that development in moral _________ enables a person to become truly a moral person, both in thought and action.

Reasoning

The underlying concept of moral sensitivity is ______. Multiple choice question. - The ability to make moral judgments. - Reflecting on the outcomes of decisions. - Recognizing the effect of one's actions on the welfare of others. - Recognizing the effect of one's actions on the individual. - Recognizing alternative actions affecting ourselves.

Recognizing the effect of one's actions on the welfare of others.

Our ability to spot ethical issues is known as moral _________.

Sensitivity

Which factor can influence ethical decision making and the actor may not even be aware of the effect? Multiple choice question. - 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? Multiple choice question. - Social Sensitivity - Moral Judgment - Moral Character - Social Consensus

Social Consensus

An accountant has a(n) ________ __________to act in accordance with the public interest.

Social Contract

The tendency to overestimate one's positive attributes and underestimate weaknesses is an example of: Multiple choice question. - Stereotypes - Superiority Bias - Group Think Bias - Authoritative Bias

Superiority Bias

Cognitive dissonance can best be defined as ______.

The inconsistency between our perceptions and behavior.

Cognitive dissonance can best be defined as ______. Multiple choice question. - The correlation between moral judgment and moral behavior. - The inconsistency between our perceptions and behavior. - The disconnect between moral sensitivity and moral judgment. - The difference between our perceptions and behavior.

The inconsistency between our perceptions and behavior.

In business, which has a greater influence on decision making? Multiple choice question. - The organization's values. - The individual's values.

The organization's values.

An auditor who reasons at stage 5 should emphasize Blank______. Multiple choice question. - The interests of clients. - The public interest. - Self-interest. - The interests of employers.

The public interest.

The ethical environment that is created in an organization by its leadership is known as ______. Multiple choice question. - The stewardship theory. - Leader orientation. - Duty of good faith. - The tone at the top.

The tone at the top.

What is the objective of applying moral judgment? Multiple choice question. - To recognize a situation as moral. - To select the morally justifiable course of action. - To act consistently with one's level of moral development. - Prescriptive reasoning.

To select the morally justifiable course of action.

Research suggests that individuals will act less ethically if they are not being watched. Which situational factor is this most related to? Multiple choice question. - Work Environment - Time Pressure - Transparency

Transparency

T/F: Respondents to the Deloitte Survey entitled "Global Human Capital Trends" believe that feeling aligned to the organization's mission and being valued for their individual contributions is the biggest driver of belonging at work.

True

In stage 6 of Kohlberg's model, behavior is driven by Blank______. Multiple choice question. - Always following the law. - Loyalty to others. - Universal ethical principles. - Maximizing net benefits to others.

Universal ethical principles.

In stage 5 of Kohlberg's model, behavior is driven by Blank______. Multiple choice question. - The pursuit of self-interest. - Universal ethical principles. - Upholding the rights and values of society. - Fear of punishment.

Upholding the rights and values of society.

When people need to resolve issues in their daily lives, they often make decisions based on their own ______.

Values

What is the ethical dilemma facing Heinz? Multiple choice question. - Obtaining the cancer drug at half price. - Whether to steal the drug or not. - Borrowing the money to pay for the drug. - Obtaining the rights to a cancer drug.

Whether to steal the drug or not.