<prompt> Translate the following text to EnglishMazingira ya madai pia yamesababisha akili ya sanduku la kuangalia ambapo ni muhimu zaidi kufuata sheria za uhasibu wakati wa kuandaa taarifa za kifedha kuliko kuripoti kweli kiuchumi cha shughuli.  <response>: The litigious environment has also led to a check box mentality where it is more important to follow the accounting rules when preparing financial statements than actually reporting the economic substance of the transaction. 