The article discusses how companies can commit financial fraud by manipulating their financial statements to deceive investors and creditors. This can involve creating fake revenue, misrepresenting expenses, undervaluing assets, hiding liabilities, and providing misleading information. The researchers suggest that companies may engage in such fraudulent activities to show a better financial performance or position than they actually have. By extending the fraud triangle theory to the fraud diamond theory, the study highlights the various factors that contribute to financial statement fraud. Ultimately, the goal is to raise awareness about the risks associated with financial fraud and the importance of having a strong internal control system in place to prevent such fraudulent activities.