75. 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

76. 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

77. Taylor and Curtis studied the complex relationships in accounting firms that influence an individual's decision to report an ethical violation and found at the center of these potentially conflicting layers of commitment lies:

A. Auditor perceived professional identity

B. Ethical leadership

C. Seriousness of the violation

D. The ethical violation itself and the individual's personal reaction to it

78. In Brennan and Kelly's study of the factors that influence propensity or willingness to blow the whistle among audit trainees, the authors identified each of the following factors except:

A. Audit firm organizational structures

B. Audit firm ethical leadership

C. Personal characteristics of whistleblowers

D. Situational variables

79. Leadership in accounting is different than leadership in most other organizations because:

A. Accountants are regulated by state board of accountancy

B. Accountants are expected to place the public interest above all else

C. Accountants are obligated to follow a strict code of ethics

D. Accountants are answerable to firm management, not their clients

80. A unique aspect of the story of ethical leadership illustrated by Diem-Thi Le is that:

A. Le's working papers were altered by her supervisor

B. Le's audit opinion was changed from modified to unmodified

C. Le's whistleblowing complaint did not lead to retaliation

D. Le was fired from her job