Question 13 of 40

2.5 Points

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. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?

• A. Stage 2

• B. Stage 3

• C. Stage 4

• D. Stage 5

Question 14 of 40

2.5 Points

The ethical domain in accounting and auditing refers to:

• A. The important constituent groups affected by accounting and auditing work

• B. The stages of the moral development of accountants and auditors

• C. The decision making process followed by accountants and auditors

• D. The rules of conduct in the AICPA Code of Professional Conduct

Question 15 of 40

2.5 Points

A criticism of the Kohlberg model is that it:

• A. Suggests that people continue to change their decision priorities over time.

• B. Considers development of moral reasoning necessary to be a moral person.

• C. Makes deontological ethics superior to other ethical perspectives.

• D. Considers all complexities of decision-making and behavior.