Refer to the case related to Kevin Lowe. Given the facts in the case, evaluate using deontological and teleological reasoning whether Kevin should take work home and not charge it to the job. What about engaging in ghost-ticking?

Refer to the case related to the Harvard cheating scandal. Who is at fault for the cheating scandal? Is it the students, the teaching assistants, the professor, or the institution? Use ethical reasoning to support your answer.

Refer to the case related to Cleveland Custom Cabinets. Answer the following questions.

• a. Assume that Sims is a CPA and holds the CMA. Put yourself in Sims’s position. What are your ethical considerations in deciding whether to tweak the numbers?
• b. Assume you do a utilitarian analysis to help decide what to do. Evaluate the harms and benefits of alternative courses of action. What would you do? Would your analysis change if you use a rights theory approach?

Refer to the case related to NYC Subway Death. Another explanation for the inaction in the subway incident is a kind of moral blindness, where a person fails to perceive the existence of moral issues in a particular situation. Do you believe moral blindness existed in the incident? Be sure to address the specific moral issues that give rise to your answer.

Why is it important for a CPA to promote professional services in an ethical manner? Do you believe it would be ethical for a CPA to advertise professional services using testimonials and endorsements? Why or why not?

Using the concept of justice, evaluate how an auditor would assess the equality of interests in the financial reporting process.

Distinguish between ethical rights and obligations from the perspective of accountants and auditors.

How should an accounting professional go about determining whether a proposed action is in the public interest?

According to the 2011 National Business Ethics Survey conducted by the Ethics Resource Center, Generational Differences in Workplace Ethics, a relatively high percentage of Millennials consider certain behaviors in the workplace ethical when compared with their earlier counterparts. These include:

• Use social networking to find out about the company’s competitors (37%),
• “Friend” a client or customer on a social network (36%),
• Upload personal photos on a company network (26%),
• Keep copies of confidential documents (22%),
• Work less to compensate for cuts in benefits or pay (18%),
• Buy personal items using a company credit card (15%),
• Blog or tweet negatively about a company (14%), and
• Take a copy of work software home for personal use (13%).

The report further concludes that younger workers are significantly more willing to ignore the presence of misconduct if they think that behavior will help save jobs.

• a. Choose one or more behaviors and explain why Millennials might view the behavior as ethical.
• b. Choose one or more behaviors and explain why you think it is unethical.

Use ethical reasoning to support your points of view.

According to Adam Smith’s The Wealth of Nations, when it comes to government oversight in the free market and regulations, the less intervention, the better. Does the government play an important role in encouraging businesses to behave in an ethical manner? Explain the basis for your answer. What role do environmental laws have in a capitalistic system?

In a 2014 segment of Shark Tank, Trevor Hiltbrand, the founder of nootropic supplement maker Cerebral Success, sought funding from the “Sharks” to introduce a line of nootropic shots to be sold on college campuses in Five Hour Energy-style containers, but encountered some pushback from some of the Sharks who questioned the ethics of marketing to stressed-out, sleep-deprived college students anxious to get good grades. Should it matter if Hiltbrand was trying to capitalize on the need to gain a competitive edge in college by selling something that may not have received FDA approval?

Do you think it is ethical for an employer to use social media information as a factor when considering whether to hire an employee? What about monitoring social networking activities of employees while on the job? Use ethical reasoning in answering these questions.

Is there a difference between cheating on a math test, lying about your age to purchase a cheaper ticket at a movie theater, and using someone else’s ID to get a drink at a bar?

Answer the following questions:

• a. What is the relationship between the ethical obligation of honesty and truth telling?
• b. Is it ever proper to not tell someone something that he or she has an expectation of knowing? If so, describe under what circumstances this might be the case. How does this square with rights theory?