@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/Basel_Committee_on_Banking_Supervision>
  skos:prefLabel "Basel Committee on Banking Supervision"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<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/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/investor_protection>
  skos:prefLabel "investor protection"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/International_Accounting_Standards_Board>
  skos:prefLabel "International Accounting Standards Board"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/capital_gains_tax>
  skos:prefLabel "capital gains tax"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/fixed_costs>
  skos:prefLabel "fixed costs"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/earnings_quality>
  skos:prefLabel "earnings quality"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

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

<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/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/accounting_harmonization>
  skos:prefLabel "accounting harmonization"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/nonfinancial_information_reporting>
  skos:prefLabel "nonfinancial information reporting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:narrower <https://concepts.sagepub.com/social-science/concept/transfer_pricing>, <https://concepts.sagepub.com/social-science/concept/American_Depository_Receipt>, <https://concepts.sagepub.com/social-science/concept/custodians>, <https://concepts.sagepub.com/social-science/concept/corporate_accounting>, <https://concepts.sagepub.com/social-science/concept/Basel_Committee_on_Banking_Supervision>, <https://concepts.sagepub.com/social-science/concept/auditing_standards>, <https://concepts.sagepub.com/social-science/concept/Sarbanes-Oxley_Act>, <https://concepts.sagepub.com/social-science/concept/value_added_tax>, <https://concepts.sagepub.com/social-science/concept/compliance>, <https://concepts.sagepub.com/social-science/concept/investor_protection>, <https://concepts.sagepub.com/social-science/concept/International_Accounting_Standards_Board>, <https://concepts.sagepub.com/social-science/concept/variable_costs>, <https://concepts.sagepub.com/social-science/concept/capital_adequacy>, <https://concepts.sagepub.com/social-science/concept/accounting_harmonization>, <https://concepts.sagepub.com/social-science/concept/international_financial_reporting_standards>, <https://concepts.sagepub.com/social-science/concept/fixed_costs>, <https://concepts.sagepub.com/social-science/concept/financial_statement_analysis>, <https://concepts.sagepub.com/social-science/concept/financial_reports>, <https://concepts.sagepub.com/social-science/concept/accounting_information_systems>, <https://concepts.sagepub.com/social-science/concept/disclosure_requirements>, <https://concepts.sagepub.com/social-science/concept/impact_financial_statements>, <https://concepts.sagepub.com/social-science/concept/forensic_accounting>, <https://concepts.sagepub.com/social-science/concept/earnings_management>, <https://concepts.sagepub.com/social-science/concept/nonfinancial_information_reporting>, <https://concepts.sagepub.com/social-science/concept/accounting_software>, <https://concepts.sagepub.com/social-science/concept/taxes>, <https://concepts.sagepub.com/social-science/concept/corporate_governance>, <https://concepts.sagepub.com/social-science/concept/earnings_quality>, <https://concepts.sagepub.com/social-science/concept/corporate_income_tax>, <https://concepts.sagepub.com/social-science/concept/capital_gains_tax>, <https://concepts.sagepub.com/social-science/concept/information_technology_auditing>, <https://concepts.sagepub.com/social-science/concept/cost_accounting> ;
  a skos:Concept ;
  skos:prefLabel "international accounting"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_(finance)> .

<https://concepts.sagepub.com/social-science/concept/variable_costs>
  skos:prefLabel "variable costs"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/accounting_(finance)>
  skos:prefLabel "accounting (finance)"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/corporate_accounting>
  skos:prefLabel "corporate accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/earnings_management>
  skos:prefLabel "earnings management"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/corporate_governance>
  skos:prefLabel "corporate governance"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/forensic_accounting>
  skos:prefLabel "forensic accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/impact_financial_statements>
  skos:prefLabel "impact financial statements"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

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

<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/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/international_financial_reporting_standards>
  skos:prefLabel "international financial reporting standards"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/information_technology_auditing>
  skos:prefLabel "information technology auditing"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/financial_reports>
  skos:prefLabel "financial reports"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/auditing_standards>
  skos:prefLabel "auditing standards"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/disclosure_requirements>
  skos:prefLabel "disclosure requirements"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/cost_accounting>
  skos:prefLabel "cost accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/corporate_income_tax>
  skos:prefLabel "corporate income tax"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/financial_statement_analysis>
  skos:prefLabel "financial statement analysis"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/accounting_software>
  skos:prefLabel "accounting software"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/American_Depository_Receipt>
  skos:prefLabel "American Depository Receipt"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

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

<https://concepts.sagepub.com/social-science/concept/capital_adequacy>
  skos:prefLabel "capital adequacy"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<https://concepts.sagepub.com/social-science/concept/accounting_information_systems>
  skos:prefLabel "accounting information systems"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> .

<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/international_accounting> .