Giving Voice to Values
The number of Chapters in the GVV book
What is Nine
The ultimate stakeholder that a CPA must always consider when dealing with an ethical situation
What is the General Public
The 3 levels and 6 stages of Moral Development were developed by
Who is Kohlberg
"The journey to becoming your best ethical self is as important as the destination."
Prof. Manning
Was previously the Chairman of NASDQ
Who was Bernie Madoff
The phrase: "How to Speak Your Mind When You Know What's Right"
What is the subtitle of the book Giving Voice to Values
James Rest’s model of ethical action is based upon 4 Moral components. List 2 of them.
What is 1) Sensitivity 2)Judgement 3)Motivation 4)Character
The term used when our actions do not align with our beliefs of how we want to act.
What is Cognitive Dissonance
Two of the types of earnings management techniques used by Al Dunlop
What are 1) Big Bath Charges 2) Cookie Jar Reserves 3) Channel Stuffing
What are used by fraudsters in an attempt to justify their unethical act to people that oppose it.
What are Reasons and Rationalizations
The fundamental concept and foundation of the approach of Giving Voice to Values.
What is focusing on taking action to get the right thing done.
The number of Parts in the AICPA Code of Conduct
What is three
How many pillars of character were defined by this ethicist and who is he
What are six and who is Michael Josephson
"There is one and only one social responsibility of business – to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game..."
Who is Milton Friedman
To defend their audit process this firm used the following quote: "A CPA is a watchdog not a Bloodhound"
Who was Coopers and Lybrand.
A tool or method to prepare ourselves on what to say and how to say it when dealing with an ethical dilemma
What is scripting
The name of the report prepared by the ACFE about occupational fraud
What is A Report to the Nations
In the Pinto automobile case Ford Motor Company acted based on this ethical theory.
What is Utilitarianism
Name at least three values a CPA must have and use in performing their work
1) Integrity 2) Professional Skepticism 3) Professional Judgement 4) Objectivity 5) Competency 6) Fairness
Lehman Brothers used which accounting method to reflect a better financial position than it had.
What is Repo 105
The core value from the Core Value Survey which was listed most often as the # 1 by the students.
What is family (with 9 votes for #1)
There are 5 member organizations that make it up.
What is COSO [Committee of Sponsoring Organizations]
The ethicist who believed there are two distinct modes of decision making - one is intuitive, using the heart and one uses reasoning, the head
Who is Daniel Kahneman
“As we practice resolving dilemmas we find ethics to be less a goal than a pathway, less a destination than a trip, less an inoculation than a process.”
Who is Rushworth Kidder
The Whistleblower at WorldCom
Who is Cynthia Cooper