@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/tax_incentives>
  skos:prefLabel "tax incentives"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/flat_tax>
  skos:prefLabel "flat tax"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/transfer_pricing>
  skos:prefLabel "transfer pricing"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/internal_audit>
  skos:prefLabel "internal audit"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Security_Industry_Association>
  skos:prefLabel "Security Industry Association"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Adelphia_Communications>
  skos:prefLabel "Adelphia Communications"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Global_Crossing>
  skos:prefLabel "Global Crossing"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/certified_public_accountants>
  skos:prefLabel "certified public accountants"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Tax_Reform_Act>
  skos:prefLabel "Tax Reform Act"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/consumption_taxes>
  skos:prefLabel "consumption taxes"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Sarbanes-Oxley_Act>
  skos:prefLabel "Sarbanes-Oxley Act"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Economic_Recovery_Tax_Act>
  skos:prefLabel "Economic Recovery Tax Act"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/individual_retirement_accounts>
  skos:prefLabel "individual retirement accounts"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Chief_Financial_Officers>
  skos:prefLabel "Chief Financial Officers"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/WorldCom>
  skos:prefLabel "WorldCom"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Government_Accountability_Office>
  skos:prefLabel "Government Accountability Office"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/business_ethics>
  skos:prefLabel "business ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/regressive_tax>
  skos:prefLabel "regressive tax"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Arthur_Andersen>
  skos:prefLabel "Arthur Andersen"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/financial_manipulation>
  skos:prefLabel "financial manipulation"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/contingent_valuation>
  skos:prefLabel "contingent valuation"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/hedge_funds>
  skos:prefLabel "hedge funds"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Internal_Revenue_Service>
  skos:prefLabel "Internal Revenue Service"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Tyco_International>
  skos:prefLabel "Tyco International"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/fiduciary_duty>
  skos:prefLabel "fiduciary duty"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/accounting_ethics>
  skos:narrower <https://concepts.sagepub.com/social-science/concept/soft_dollar_brokerage>, <https://concepts.sagepub.com/social-science/concept/Public_Company_Accounting_Oversight_Board>, <https://concepts.sagepub.com/social-science/concept/Government_Accountability_Office>, <https://concepts.sagepub.com/social-science/concept/financial_manipulation>, <https://concepts.sagepub.com/social-science/concept/tax_incentives>, <https://concepts.sagepub.com/social-science/concept/barter>, <https://concepts.sagepub.com/social-science/concept/individual_retirement_accounts>, <https://concepts.sagepub.com/social-science/concept/consumption_taxes>, <https://concepts.sagepub.com/social-science/concept/fiduciary_duty>, <https://concepts.sagepub.com/social-science/concept/contingent_valuation>, <https://concepts.sagepub.com/social-science/concept/transparency_(accounting)>, <https://concepts.sagepub.com/social-science/concept/Sarbanes-Oxley_Act>, <https://concepts.sagepub.com/social-science/concept/Economic_Recovery_Tax_Act>, <https://concepts.sagepub.com/social-science/concept/certified_public_accountants>, <https://concepts.sagepub.com/social-science/concept/tax_ethics>, <https://concepts.sagepub.com/social-science/concept/Chief_Financial_Officers>, <https://concepts.sagepub.com/social-science/concept/hedge_funds>, <https://concepts.sagepub.com/social-science/concept/regressive_tax>, <https://concepts.sagepub.com/social-science/concept/American_Institute_of_Certified_Public_Accountants>, <https://concepts.sagepub.com/social-science/concept/flat_tax>, <https://concepts.sagepub.com/social-science/concept/Tax_Reform_Act>, <https://concepts.sagepub.com/social-science/concept/financial_derivatives>, <https://concepts.sagepub.com/social-science/concept/Security_Industry_Association>, <https://concepts.sagepub.com/social-science/concept/internal_audit>, <https://concepts.sagepub.com/social-science/concept/Internal_Revenue_Service>, <https://concepts.sagepub.com/social-science/concept/tax_havens>, <https://concepts.sagepub.com/social-science/concept/value_added_tax>, <https://concepts.sagepub.com/social-science/concept/transfer_pricing>, <https://concepts.sagepub.com/social-science/concept/tax_incidence>, <https://concepts.sagepub.com/social-science/concept/disclosure_(accounting)> ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/business_ethics> ;
  skos:related <https://concepts.sagepub.com/social-science/concept/WorldCom>, <https://concepts.sagepub.com/social-science/concept/Enron>, <https://concepts.sagepub.com/social-science/concept/Tyco_International>, <https://concepts.sagepub.com/social-science/concept/Arthur_Andersen>, <https://concepts.sagepub.com/social-science/concept/savings_and_loan_scandal>, <https://concepts.sagepub.com/social-science/concept/Global_Crossing>, <https://concepts.sagepub.com/social-science/concept/Adelphia_Communications> ;
  skos:definition "Accounting ethics determines the ethical obligations and responsibilities of an accountant. A professional accountant has an obligation to record, provide, and attest to information regarding the economic affairs of an organization. [Source: <a href=\"https://sk.sagepub.com/reference/ethics/n6.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Accounting, Ethics of</a>]"@en ;
  a skos:Concept ;
  skos:prefLabel "accounting ethics"@en .

<https://concepts.sagepub.com/social-science/concept/disclosure_(accounting)>
  skos:prefLabel "disclosure (accounting)"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/transparency_(accounting)>
  skos:prefLabel "transparency (accounting)"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/soft_dollar_brokerage>
  skos:prefLabel "soft dollar brokerage"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/American_Institute_of_Certified_Public_Accountants>
  skos:prefLabel "American Institute of Certified Public Accountants"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/savings_and_loan_scandal>
  skos:prefLabel "savings and loan scandal"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/financial_derivatives>
  skos:prefLabel "financial derivatives"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/value_added_tax>
  skos:prefLabel "value added tax"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/tax_incidence>
  skos:prefLabel "tax incidence"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Enron>
  skos:prefLabel "Enron"@en ;
  a skos:Concept ;
  skos:related <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/barter>
  skos:prefLabel "barter"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/Public_Company_Accounting_Oversight_Board>
  skos:prefLabel "Public Company Accounting Oversight Board"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/tax_havens>
  skos:prefLabel "tax havens"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

<https://concepts.sagepub.com/social-science/concept/tax_ethics>
  skos:prefLabel "tax ethics"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .