They found that after a surprise departure, the probability that the company will subsequently have to restate earnings increases by nearly 20%.

必备词汇和短语：departure离开;subsequently随后地;restate重申;earning收入;increase by增加了

主干：They found that+宾语从句

时间状语：after a surprise departure

定语从句：that the company will subsequently have to restate earnings

翻译：他们发现，在外部董事(独立董事)惊人的离职之后，公司随后不得不重申收入的可能性增加了20%。