Why do companies sometimes commit fraud by capitalizing expenses that should not be capitalized?

Why do companies sometimes commit fraud by capitalizing expenses that should not be capitalized?

By capitalizing such expenses, they $($the expenses$)$ bypass the current income statement. This has no effect on net income.

By capitalizing such expenses, the companies reduce their income tax expense

By capitalizing such expenses, the companies can increase current net income

By capitalizing such expenses, it is certain that the companies will never have to expense them on the income statement