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In accounting,building a reputation for ethical leadership means to:


A) Enable ethics and values to take place without fear of retaliation
B) Enable ethics and values to shine through the fog of beating the competition and meeting financial projections
C) Refrain from using non-GAAP measures of earnings
D) Create an environment that fosters short-term shareholder value

E) A) and B)
F) B) and D)

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To be an ethical leader,executives must also:


A) Attend to cultivating ethics and be an ethical person
B) Attend to client's interest and be a moral person
C) Serve in followership roles
D) Serve as servant leaders

E) A) and B)
F) A) and C)

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In Bobek's study of the effect of gender on decision-making of public accounting professionals,it was found that:


A) Males were more likely than females to concede to the client's demands in an audit condition
B) Males were less likely than females to concede to the client's demand in an audit condition
C) Males are more likely than females to use an intuitionist approach in decision making
D) Males were less likely to concede to the client's demands on a tax condition than an audit condition

E) B) and C)
F) None of the above

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Arel et al.in their study of ethical leadership,the internal audit function,and moral intensity on a decision to record a questionable entry found that:


A) There is a joint influence of ethical leadership and internal audit quality on accountants' willingness to book a questionable entry
B) There is a joint influence of internal audit quality and tone at the top on accountants' willingness to book a questionable entry
C) Ethical leadership does not influence accountants' willingness to book a questionable entry
D) Internal audit quality does not influence accountants' willingness to book a questionable entry

E) B) and D)
F) A) and D)

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The key question raised by the facts of the Rhody Electronics case is:


A) Should the client be allowed to determine what appears in the financial statements?
B) Should audit firms develop tax shelter arrangements for wealthy clients?
C) Should audit firms discuss their audit opinions with clients?
D) Should the client be able to influence the audit procedures followed by the firm?

E) B) and C)
F) A) and B)

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Leaders who engage in unethical behaviors create a context supporting:


A) Cognitive dissonance
B) Parallel deviance
C) Moral intensity
D) Leader perseverance

E) C) and D)
F) A) and B)

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It can be said about followership that:


A) Followership is the same as leadership
B) Followership and servant leadership are the same
C) Followership is the flip side of leadership
D) Followers are always transformational leaders

E) B) and C)
F) A) and B)

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According to Mesmer-Magnus and Viswesvaran,organizational employees have three options to address an unsatisfactory situation faced within an organization.These include:


A) Exit the organization,voice discontent,discuss matters with the board of directors
B) Exit the organization,remain silent,report the matter to the external auditors
C) Exit the organization,remain silent,voice discontent
D) Exit the organization,blow the whistle,report the matter to the authorities

E) A) and C)
F) C) and D)

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Which of the following is NOT an attribute of internal audit leadership according to Chambers?


A) Honesty
B) Objectivity
C) Accountability
D) Trustworthiness

E) All of the above
F) None of the above

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It can be said that ethical leaders exhibit each of the following traits except for:


A) Ethical leaders understand the need for respect,openness and trust
B) Ethical leaders aim to empower others to achieve success based on right action
C) Ethical leaders take responsibility for their actions and are accountable
D) Ethical leaders encourage behaviors whereby employees do what the leaders say

E) A) and B)
F) A) and C)

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Price believes that ethical failures in leaders are:


A) Typically,volitional rather than cognitive
B) Typically,cognitive rather than volitional
C) Caused by deficiencies in internal controls
D) Caused by considering the interests of parties outside their group of followers

E) A) and D)
F) All of the above

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To hold employees accountable to ethical standards,moral managers:


A) Walk the talk of leadership
B) Use reward systems to encourage ethical performance
C) Strive to do what is right regardless of the consequences of one's actions
D) All of the above

E) A) and C)
F) A) and D)

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Distinguish between authentic leaders,transformational leadership,followership and leadership,and servant leadership.Include in your discussion the goals of each type of leadership.

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Authentic leaders are focused on buildin...

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An authentic leader:


A) Is focused on building short-term shareholder value,not in just beating quarterly estimates
B) Is focused on controlling management's desires to beat quarterly estimates
C) Empowers employees to make choices after discussing them with leaders
D) Acts consistently with norms of behavior

E) All of the above
F) C) and D)

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On an organizational level,the key issue in the Parmalat case is:


A) The influence of moral intensity on ethical decision making
B) The influence of ethical leadership on accounting and auditing
C) The role of ethical leadership and corporate governance in the accounting fraud
D) The role of professional skepticism and moral intensity in corporate governance and accounting fraud

E) A) and B)
F) A) and C)

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