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Chapter 8
It can be said about followership that:Followership is the same asleadershipFollowership and servantleadership are the sameFollowership is the flip side ofleadership Followers are always transformational leaders
c. Followership is the flip side of leadership
With respect to ethical leadership, the issue in the Cumberland Lumber case can best be characterized as:The relationship between thechief internal auditor andCEOThe leadership style of theCEO and culture of thecompanyThe leadership style of the ch
b. The leadership style of the CEO and culture of the company
To be an ethical leader, executives must also:Attend to cultivating ethicsand be an ethical personAttend to client's interest andbe a moral personServe in followership roles Serve as servant leaders
a. Attend to cultivating ethics and be an ethical person
The ethical environment within an accounting firm is created through adherence to the:AICPA Code of ProfessionalConductRules and regulations of theSECStated values andmanagement practices Moral intensity and management practices
c. Stated values and management practices
Ethical leadership failure can be caused by:Lines of communication areblurredIgnoring ethical boundarieswithin a companyOrganizational factorspromote unethical action All of the above
b. Ignoring ethical boundaries within a company
The ethical dilemma in the Research Triangle Software Innovations case can best be summed up as:Should an auditor shareinformation about a clientwith a nonaudit member ofthe firm?Is it appropriate to select anaudit client's ERP software for a differ
b. Is it appropriate to select an audit client's ERP software for a different advisory services client?
A good example of antisocial behavior is:Dennis Kozlowski's use ofcorporate resources forpersonal purposesBetty Vinson's decisions to goalong with financialwrongdoingJeff Skilling's policy of "rankand yank"Whistleblowing by Cynthia Cooper
c. Jeff Skilling's policy of "rank and yank
Selection-socialization bias in audit firms pertains to:Whether a firm hires andpromotes individuals who fitinto the prevailing firm cultureand whether individualsunable to fit leaveWhether a firm firesindividuals who do not fit into the prevailing
a. Whether a firm hires and promotes individuals who fit into the prevailing firm culture and whether individuals unable to fit leave
Ponemon hypothesized that there is a correlation between:Moral intensity andsubordinates' personalcharacteristics and decision-making stylesOrganizational culture andsubordinates' personalcharacteristics and decision-making styles Culture of the o
b. Organizational culture and subordinates' personal characteristics and decision-making styles
Leadership in accounting is different than leadership in most other organizations because:Accountants are regulated bystate board of accountancyAccountants are expected toplace the public interestabove all elseAccountants are obligated to follow a s
b. Accountants are expected to place the public interest above all else
De Cremer and Tenbrunsel characterize ethical leadership in part as:Intention to demonstratenormatively appropriateconductEnvironment that promotestransformational leadershipInfluencing followers toalways adhere to leaders' goals for the organizati
a. Intention to demonstrate normatively appropriate conduct
Accountants may hesitate to record a questionable entry if they know:Internal audit is likely todetect the possible errorInternal audit is likely todetect the inappropriatefinancial reporting practicesInternal audit is likely to communicate it to th
b. Internal audit is likely to detect the inappropriate financial reporting practices
A unique aspect of the story of ethical leadership illustrated by Diem-Thi Le is that:Le's working papers werealtered by her supervisorLe's audit opinion waschanged from modified tounmodifiedLe's whistleblowing complaint did not lead to retaliation
a. Le's working papers were altered by her supervisor
An authentic leader:Is focused on building short-term shareholder value, not injust beating quarterlyestimatesIs focused on controllingmanagement's desires to beatquarterly estimatesEmpowers employees tomake choices after discussing them with lea
a. Is focused on building short-term shareholder value, not in just beating quarterly estimates
To hold employees accountable to ethical standards, moral managers:Walk the talk of leadershipUse reward systems toencourage ethicalperformanceStrive to do what is rightregardless of theconsequences of one'sactions All of the above
b. Use reward systems to encourage ethical performance
Ethical leadership competence refers to:Leaders' ability to deal withmoral problems in anautonomous wayLeaders' ability to deal withmoral problems in an automatic wayLeaders' ability to set thetone of the organization as anethical one Leaders' abi
d. Leaders' ability to develop problem-solving and decision-making skills
Price believes that ethical failures in leaders are:Typically, volitional ratherthan cognitiveTypically, cognitive ratherthan volitionalCaused by deficiencies ininternal controls Caused by considering the interests of parties outside their group of
b. Typically, cognitive rather than volitional
The statement about leadership attributed to John Maxwell is:Visions are not simple goals, but rather ways of seeing the future that implicitly or explicitly entail some notion of the good Principle-centered leaders build greater, more trusting and commu
a. Visions are not simple goals, but rather ways of seeing the future that implicitly or explicitly entail some notion of the good
According to Mesmer-Magnus and Viswesvaran, organizational employees have three options to address an unsatisfactory situation faced within an organization.These include: Exit the organization, voice discontent, discuss matters with the board of director
c. Exit the organization, remain silent, voice discontent
Followership, servant leaders, and authenticity all share the following common characteristic:Values-based leadershipSensitivity to ethical dilemmasAdherence to organizational norms even if it meanscompromising one's values Leader ethicality
It can be said that ethical leaders exhibit each of the following traits except for:Ethical leaders understandthe need for respect,openness and trustEthical leaders aim toempower others to achievesuccess based on right actionEthical leaders take re
d. Ethical leaders encourage behaviors whereby employees do what the leaders say
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:
d. The ethical violation itself and the individual's personal reaction to it
With respect to leadership in the accounting profession, it might be said that:Ethical judgment is moreimportant than how onemakes decisionsPartners must exhibit moralimagination through ethicalperception of what it means to be ethical, professional
c. Partners must exhibit ethical decision making through ethical sensitivity to the needs of one's firm
Bobek et al. found that nonpartners are more likely to perceive the ethical environment of their firm as strong when they:Believe they have ameaningful role in shapingand maintaining the ethicalenvironment of their firmsBelieve ethical leaders consid
a. Believe they have a meaningful role in shaping and maintaining the ethical environment of their firms
Organizational dissidence in audit firms is created when:Client interests are placedahead of the public interestFirm interests are placedahead of the public interestIndividual values do not fitinto expectations of the firm Individual values lead to
c. Individual values do not fit into expectations of the firm
The leadership style of management at Krispy Kreme can best be summed up as:Aggressively sought tomanage earnings usinground-trip transactionsPressured auditors tooverlook materialmisstatements in the financialstatementsEncouraged employees to eng
a. Aggressively sought to manage earnings using round-trip transactions
Leaders who engage in unethical behaviors create a context supporting:Cognitive dissonanceParallel devianceMoral intensity Leader perseverance
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:Audit firm organizationalstructures Audit firm ethical leadership
b. Audit firm ethical leadership
The results of Morris's study of the influence of authentic leadership and ethical firm culture on auditor behavior is:A significant positive correlation exists between authentic leadership and dysfunctional audit behaviors A significant negative correla
b. A significant negative correlation exists between authentic leadership and dysfunctional audit behaviors
Trevino et al. believe ethical leaders possess each of the following two traits:Moral follower and moralservantMoral person and moralmanagerMoral person and moralemployee Moral person and transformational leader
b. Moral person and moral manager
An essential element in creating an ethical environment in an audit firm is:Socialization of employeesMoral intensity of the situationResponsible leadership of thefirm Firm values, behavior and attitudes
c. Responsible leadership of the firm
The Ethical Leadership Scale developed by Kelly and Early identify each of the following measures of leadership:Personal ethical competence,ethical leadership, and ethicalstandardsPersonal ethical competence,ethical standards, and ethical organizatio
c. Personal ethical competence, ethical leadership, and ethical organization
The key question raised by the facts of the Rhody Electronics case is:Should the client be allowedto determine what appears inthe financial statements?Should audit firms developtax shelter arrangements forwealthy clients? Should audit firms discuss
d. Should the client be able to influence the audit procedures followed by the firm?
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
Transformational leaders:Empower employees to actbased on their ethical goalsand valuesFollow what top managementsets as its goals for theorganizationCauses change in individualsand social systems Connect the follower's behavior to the collective
c. Causes change in individuals and social systems
In Bobek's study of the effect of gender on decision-making of public accounting professionals, it was found that:Males were more likely thanfemales to concede to theclient's demands in an auditconditionMales were less likely than females to concede
b. Males were less likely than females to concede to the client's demand in an audit condition
Servant leaders:Advocate a perspective that leaders have a responsibility to serve their followers by helping them to achieve followers' goalsServant leadership is the flip side of authentic leadership Promote a culture that enhances organizational outc
Help followers to fulfill their needs by modeling ethical values, attitudes and behaviors
The Giving Voice to Values framework distinguishes between organizational and individual values because:Organizational values are internal to each individual while individual values are highly visible within the organization Organizational values are hig
Organizational values are highly visible within the organization while individual values are internal to the very core of individuals
Which of the following is NOT an attribute of internal audit leadership according to Chambers?HonestyObjectivityAccountability Trustworthiness
Objectivity |
To hold employees accountable to ethical standards, moral managers will:
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