What causes fraudulent financial reporting?

answer the question in two pages (double space, Times New Roman, 12 font). Do not need introduction and conclusion. Just focus on the question. You should add academic scholarly articles as references!

You should include but no limit to the two reasons: (Do not copy this context).  

One of the reasons for engaging in FFR is that an individual’s ethical position can contribute to our understanding of fraud detection. The other reason for engaging in FFR is that the firm is financially distressed. Poor financial conditions may motivate unethical insiders to take actions to improve the appearance of the company’s financial position, perhaps to reduce the threat of loss of employment or to acquire as many resources as possible before the employment termination.