When the financial statements is based on revenues that are overstated, that definitely does have something to do with the financial statements.
The “financials” is the common term for how well the company is doing.
The “financial statement” is the cold hard fact of the bank account and the internal and external accounts.
If management says they have 50 trillion customers, that doesn't show in their SOX stuff. It might show in their annual statement, and investors could sue over that. But it is not SOX.
SOX financial statement is around IT and financial controls to assure the numbers on the quarterly and annual statements are accurate. Those numbers are financial realities that are often verifiable from bank account information and such. 50 trillion customers, as a lie, does not affect the $10,000,000 in the bank account. It is the $10,000,000 that gets listed, along with other payables and receivables and such.
Accounting departments and their software do a great job of recording and preparing these numbers. Auditors spot check these amounts and the things that feed into them. IT controls prove no one inappropriate could fudge them.
I intimately know SOX work.