@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-R1R8P9M0-X .

n9j:-JSSXF98Q-Z
  skos:prefLabel "Enron"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-PPHKP54H-9
  skos:prefLabel "disclosure (accounting)"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-LKM8Z83D-1
  skos:prefLabel "Government Accountability Office"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-JB98PTFK-7
  skos:prefLabel "soft dollar brokerage"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-PTR8WNRQ-G
  skos:prefLabel "Tyco International"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-G4LCS52V-D
  skos:prefLabel "internal audit"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-DLZ907TH-X
  skos:prefLabel "WorldCom"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-XK3H1TCQ-Z
  skos:prefLabel "Arthur Andersen"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-NRG8MMQJ-1
  skos:prefLabel "financial manipulation"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-WG2VM160-8
  skos:prefLabel "individual retirement accounts"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-WMSM4SFX-2
  skos:prefLabel "savings and loan scandal"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-C6RMTQ0W-C
  skos:prefLabel "Internal Revenue Service"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-RS971FL0-5
  skos:prefLabel "Security Industry Association"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-R1R8P9M0-X
  skos:narrower n9j:-QH6CKM69-7, n9j:-WG2VM160-8, n9j:-KWXF9M3B-K, n9j:-LKM8Z83D-1, n9j:-XKH998TC-M, n9j:-VZ86F4MP-D, n9j:-SS1LLD2R-W, n9j:-G4LCS52V-D, n9j:-K1VDCXHG-H, n9j:-XL9LMSD7-2, n9j:-S8Z2GSSM-9, n9j:-K363Q37F-4, n9j:-B7F994TJ-P, n9j:-JB6C195X-V, n9j:-RS971FL0-5, n9j:-T35LQL7D-1, n9j:-G8G82VBK-V, n9j:-LK3WL2SB-9, n9j:-PPHKP54H-9, n9j:-WDG356X9-G, n9j:-DJ5FM0H0-C, n9j:-VS64CTR9-6, n9j:-C6RMTQ0W-C, n9j:-L3T05MCR-M, n9j:-NRG8MMQJ-1, n9j:-JB98PTFK-7, n9j:-F6JS57J3-D, n9j:-VJLJH87F-2, n9j:-DDPKGG9V-Q, n9j:-W4K6QXXQ-B ;
  skos:prefLabel "accounting ethics"@en ;
  skos:related n9j:-RPXQW0ZP-R, n9j:-WMSM4SFX-2, n9j:-PTTM31XC-K, n9j:-JSSXF98Q-Z, n9j:-PTR8WNRQ-G, n9j:-DLZ907TH-X, n9j:-XK3H1TCQ-Z ;
  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: Encyclopedia of Business Ethics and Society; Accounting, Ethics of]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-W8250JKX-X ;
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/accounting_ethics> .

n9j:-VJLJH87F-2
  skos:prefLabel "consumption taxes"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-LK3WL2SB-9
  skos:prefLabel "Tax Reform Act"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-DDPKGG9V-Q
  skos:prefLabel "tax ethics"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-K1VDCXHG-H
  skos:prefLabel "flat tax"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-T35LQL7D-1
  skos:prefLabel "barter"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-VS64CTR9-6
  skos:prefLabel "financial derivatives"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-S8Z2GSSM-9
  skos:prefLabel "fiduciary duty"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-VZ86F4MP-D
  skos:prefLabel "certified public accountants"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-PTTM31XC-K
  skos:prefLabel "Adelphia Communications"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-DJ5FM0H0-C
  skos:prefLabel "hedge funds"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-W8250JKX-X
  skos:prefLabel "business ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-R1R8P9M0-X .

n9j:-KWXF9M3B-K
  skos:prefLabel "American Institute of Certified Public Accountants"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-JB6C195X-V
  skos:prefLabel "transparency (accounting)"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-B7F994TJ-P
  skos:prefLabel "transfer pricing"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-F6JS57J3-D
  skos:prefLabel "tax incentives"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-XL9LMSD7-2
  skos:prefLabel "Sarbanes-Oxley Act"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-XKH998TC-M
  skos:prefLabel "regressive tax"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-L3T05MCR-M
  skos:prefLabel "contingent valuation"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-RPXQW0ZP-R
  skos:prefLabel "Global Crossing"@en ;
  a skos:Concept ;
  skos:related n9j:-R1R8P9M0-X .

n9j:-G8G82VBK-V
  skos:prefLabel "Public Company Accounting Oversight Board"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-QH6CKM69-7
  skos:prefLabel "value added tax"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-K363Q37F-4
  skos:prefLabel "Economic Recovery Tax Act"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j: a skos:ConceptScheme .
n9j:-W4K6QXXQ-B
  skos:prefLabel "tax incidence"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-SS1LLD2R-W
  skos:prefLabel "tax havens"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .

n9j:-WDG356X9-G
  skos:prefLabel "Chief Financial Officers"@en ;
  a skos:Concept ;
  skos:broader n9j:-R1R8P9M0-X .