According to a recent study by Mei Feng (University of Pittsburg), Weili Ge (University of Washington), Shuqing Luo (National University of Singapore) and Terry Shevlin (University of Washington), CFOs engage in financial statement fraud largely due to pressure from CEOs, not a desire to receive a personal financial gain.
FORBES: Don't Ask/Don't Tell About Corporate Fraud: The Effect of Confrontation On Intentions to Report Fraud by Kelly Richmond Pope, Ph.D., CPA, Peter Milan and Anya Hostetler