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Questions Bank (1550705 total)
Schwartz's 'rule book' metaphor indicates that:
the Code may motivate employees to report violations.
0%
the Code can help to warn of danger while there is time to prevent harm.
0%
the Code spells out the consequences of inappropriate conduct.
0%
the Code acts to clarify what behaviour is expected of employees.
0%
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The information provided by accountants can only be an effective tool in the service of society if:
they use creative accounting practices that distort financial performance.
0%
accountants perform their jobs but do not provide a true and fair reflection of the facts.
0%
accountants perform their jobs ethically.
100%
accountants perform their jobs unethically.
0%
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The NZICA Code of Ethics fundamental principle where 'members must behave with integrity in all professional and business relationships' is:
Professional behaviour
0%
Objectivity and independence
0%
Integrity
100%
Quality performance
0%
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If you prepare some financial statements but don't follow all of the accounting standards because you are busy, which Code of Ethics Principle have you breached?
Professional behaviour
0%
Competence
100%
Objectivity and independence
0%
Integrity
0%
Quality performance
0%
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If you are a well known accountant and have a serious gambling addiction, which Code of Ethics Principle have you breached?
Professional behaviour
0%
Competence
0%
Objectivity and independence
0%
Integrity
0%
Quality performance
0%
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The Gross-Schaefer's ethical decision-making model included three basic ethical theories. These are:
absolute values, GAAPs, and stakeholder analysis
0%
financial analysis, accountability and ethical standards
0%
absolute values, utilitarianism and stakeholder analysis
100%
values, ethics and ethical standards
0%
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Schwartz's 'shield' metaphor indicates that:
the Code can lead employees to consult other sources to test whether certain behaviour is appropriate.
0%
the Code can give support to employees in challenging unethical requests.
100%
the Code provides a way for employees to confirm whether certain behaviour is accepatble.
0%
the Code encourages the employees to look more carefully at what is said and done.
0%
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