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Why is it okay to use "are" at the end of a statement?

I found a page here that talks about verbs at the end of indirect questions, but I am specifically looking for an answer about why "are" can be used at the end of a statement that is not an indirect question.

For example:

I won't do that no matter what the circumstances are.

She does not know who they are.

To possibly add a little more clarity to my question, why is it okay to say the sentences above but not okay to say:

She does not know who are they.

I won't do that no matter what are the circumstances.

I feel like there is a really simple grammar rule that I am missing that will make all of this make sense.

Similar Questions / Possible Duplicate:
 I found a similar question here that has an answer talking about "is" at the end of a sentence. One of the answers says that you can't use a verb directly after a "wh-" word (i.e. who, what, when...). That would make sense in explaining why we say "who they are" and not "who are they," but that doesn't work when I think about something like: "Where are the cookies?" [Edit: I read the answer again. The difference here has to do with the order of words in a question versus the order in a statement.]

Another similar question is here, but the answer focuses on question formats again. Another answer says:

The normal order is subject-verb-object. When there is no object, the verb comes last in the sentence...

Then they give the example, "I don't know where the bank is." But "bank" is an object. So doesn't that mean we should technically say, "I don't know where is the bank" to follow the subject-verb-object order?

Both of the questions were sort of old so I decided to ask a new one.

Thanks for any help.

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JustBlossom
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    "I don't know where the bank is." But "bank" is an object. -- actually, "bank" is the subject of that clause (i.e., "the bank is [somewhere]"). "I don't know [(that) somewhere]" + "the bank is [somewhere]" = "I don't know 'where' the bank is". This is similar to "I don't know [(that) something]" + "she is hiding [something]" = "I don't know what she's hiding". (This is just a quick thought, though, and I believe you deserve a better answer. I hope you'll get one soon!) – Damkerng T. Aug 27 '16 at 00:46
  • @DamkerngT. Further complicating matters, it is perfectly correct to say I won't do that no matter what are the circumstances. This all has something to do with wh-questions and subject complements. I know that "who they are" is an interrogative content clause here, and She does not know who they are is almost an implied indirect question. I've forgotten the little chart my old fusspot of a Prof. made us memorize, though. I'm sure StoneyB remembers it; he never forgets any of those things. – P. E. Dant Reinstate Monica Aug 27 '16 at 02:38
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    @P.E.Dant "I won't do that no matter what are the circumstances" sounds so wrong to me though. I'm a native speaker, and I've never heard anyone say that. But then again, that's why I'm here lol. I'm trying to get past the "it just sounds right / wrong" explanations for things we say in English because I know those feelings aren't always right. I'll start looking into the wh-questions and subject complements and see if that helps. Thanks for your help! – JustBlossom Aug 27 '16 at 02:48
  • It would be said with emphasis on what. It would be unusual, but not remarkable. More often, are will be omitted: I won't do that no matter what the circumstances! On reflection, never mind subject complements. Your answer, I think, lies here. – P. E. Dant Reinstate Monica Aug 27 '16 at 02:53
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    I won't do that no matter what are the circumstances is wrong and I can't imagine why a native speaker would say otherwise. Even if what is 'emphasized'. – Alan Carmack Aug 27 '16 at 05:46
  • You'll find a plethora of speakers, native and non-, using the phrase in a multitude of contexts and positions here. It's certainly not "wrong" from a grammatical standpoint, and the reason I commented here is that I found myself using almost exactly this expression in conversation with my son last week: I wouldn't do that no matter what are the circumstances! (We are both native speakers.) – P. E. Dant Reinstate Monica Aug 28 '16 at 00:26
  • @Nihilist_Frost That's why I recommended he have a look at interrogative content clauses, particularly when the main verb is know. The problem is, I can't find anything definitive about word order in this context. The closest I can come is direct questions normally use subject-verb inversion, while indirect questions do not. – P. E. Dant Reinstate Monica Aug 28 '16 at 00:36
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    By the way, @JustBlossom , don't be quick to dismiss "it just sounds right / wrong" as a criterion: it describes precisely one of the ways in which languages evolve. "Right" and "wrong" are the "wrong" terms, I think. There's nothing binary about any of it where language is concerned. – P. E. Dant Reinstate Monica Aug 28 '16 at 00:53
  • @P.E.D There are three kinds of people in this world: those who understand binary, and those who don't. :-) – Jim Reynolds Aug 28 '16 at 04:19
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    @JimReynolds - Actually, there are 10 kinds. – P. E. Dant Reinstate Monica Aug 28 '16 at 04:32
  • JustB you can read this answer for your reference - http://ell.stackexchange.com/a/11837/3463 – Man_From_India Aug 28 '16 at 06:24
  • @Man_From_India The OP already links to that answer in his question, and in fact discusses it his last few paragraphs. – P. E. Dant Reinstate Monica Aug 28 '16 at 22:04

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In this sentence:

She does not know who they are.

... the clause who they are is a noun clause. It acts here as the object of the verb know. A noun clause beginning with a Wh-question word is a form of indirect question, and an indirect question uses statement word order (Wh-word +subject +verb.)

The reason we do not say:

She does not know who are they.

...is that this places the noun clause in question word order.

The (not so simple!) rule of grammar to follow is:

When a noun clause beginning with a Wh-question word serves as the object of a verb, we treat the noun clause as an indirect question, which uses statement word order.

A similar usage rule applies to the adverbial clause ...no matter what the circumstances are.† Here no matter is a subordinating conjunction followed by an indirect form of the question "What are the circumstances?" Statement word order is used.

†Reported variations on this usage (such as those in commentary) await explanation.

P. E. Dant Reinstate Monica
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