This paper analyzes data gathered from available literature on financial statement fraud, based on a sample of 44 companies that committed fraud over the past 30 years. The goal is to identify the most common types of fraud and the motives behind them, such as revenue manipulation to increase profits, complex manipulations involving related entities, and profit inflation to boost stock prices. Statistical analysis includes the presentation of categorical and numerical data, as well as variable testing using the T-test and Pearson correlation coefficient. The motives for financial statement fraud often arise from a combination of greed, opportunity, incentives, and rationalization. Greed may drive individuals to manipulate financial data to achieve personal goals, while weak internal controls and lack of oversight increase the opportunity for such actions. Incentives, such as pressure from management or external conditions, further encourage fraud, while rationalization allows individuals to justify their unethical behavior. The analysis of financial manipulation within companies reveals key methods of distortion in income statements and balance sheets, with a focus on false revenue inflation, high bonus payments to managers, and profit inflation. The most common manipulations in income statements include false revenue reporting to create an illusion of success, false expense reduction, while the balance sheet practices often involve concealing liabilities and inflating profits to boost stock prices, and money siphoning. These manipulations seriously undermine the integrity of financial statements and require stricter oversight and regulation to maintain the transparency and reliability of financial information.