Meanwhile, it will, to a large extent, result in a change in financial statement, which, in turn, will bring about changes in the means and phenomenon of accounting fraud.

同时，也可能在很大程度上改变财务报表数据，甚至出现新的财务操纵手法和现象。

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Moreover, because the marquee financial statement fraud cases of the early 2000s were a significant driver of growth in white collar defense and forensic accounting practices, the decline of those kinds of cases has been duly noted in professional circles.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers