Multiple Choice Questions

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Multiple Choice Questions

• When Sally is asked why she should share her toys with her sister, she responds by saying "Because

my mom says I have to and if I don't I'll go to time-out." In which stage of moral development is Sally?

• Conventional Morality

• Fairness to Others

• Postconventional Morality

• Preconventional Morality

• 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?

• Moral Character

• Moral Motivation

• Moral Sympathy

• Moral Judgment

3. The cognitive development approach refers to:

• The thought process followed in one's moral development

• The method of moral reasoning used in decision making

• The exercise of professional judgment in decision making

• All of these

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4. Kohlberg's model can best be described as:

• The various phases in one's moral development and related levels of moral reasoning

• A model of ethical action that is based on one's moral development

• A predictive tool to determine how a person will reason ethically based on one's moral

development

• A model of age-specific levels of moral reasoning

• In the "Heinz and the Drug" case described in the chapter, Heinz's actions falls into which of

Kohlberg's stages?

• Stage 1

• Stage 2

• Stage 3

• Stage 4

6. Heinz stole the drug because:

• He loved his wife

• He couldn't come up with all the money to pay for it

• He was afraid his wife would die without the drug

• All of these

7. In stage 1 of Kohlberg's model, ethical reasoning is motivated by:

• Fear of punishment

• Satisfaction of one's needs

• Following the law

• Acting based on universal ethical principles

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8. In stage 3 of Kohlberg's model, ethical reasoning is motivated by:

• Satisfaction of one's needs

• Acting in the best interests of others

• Upholding the rights, values, and legal contracts of society

• Acting based on universal principles

9. In stage 5 of Kohlberg's model, ethical reasoning is motivated by:

• Acting in the best interests of others

• Following the law

• Upholding the rights, values, and legal contracts of society

• Acting based on universal principles

10. Individuals who reason at stage 6 incorporate ethical reasoning based on:

• The morality of law and duty to the social order

• A rational calculation of benefits and harms to society

• Universal ethical principles

• All of these

• A client asks his accountant to ignore a mistake which overstated the accounts receivable account.

The accountant decides that the accounts receivable account has to be corrected to state the correct amount. The accountant makes his decision based on his duty to society, respect for authority, and maintaining the social order. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?

• Stage 2

• Stage 3

• Stage 4

• Stage 5

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12. The ethical domain in accounting and auditing refers to:

• The important constituent groups affected by accounting and auditing work

• The stages of the moral development of accountants and auditors

• The decision making process followed by accountants and auditors

• All of these

13. The results of studies indicate that CPAs reason primarily at:

• Stages 1 and 2

• Stages 2 and 3

• Stages 3 and 4

• Stages 4 and 5

• Rest's "Four Component Model of Morality" can best be described as:

• A description of the values that influence ethical decision making

• A model of the relationship between ethical action and one's level of moral development

• A model of moral judgment based on one's possession of certain virtues of behavior

• All of these

• Assume you were assigned a term paper and decided to surf the web to identify a provider of

papers for a fee. You chose what you thought was the best paper available. With respect to Rest's

model of morality it can be said that:

• Your actions lack moral sensitivity

• You are reasoning at stage 1

• You are making judgments based on the utilitarian method

• You lack the courage of your convictions