Accounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.ccounting Fraud. Accounting fraud is a deliberate manipulation of accounting records in order to make a company's financial performance or condition seem better than it actually is.
However, flying fast in level flight takes much more effort. A relative of the common swift, the white-throated needletail, also known as the needle-tailed swift or spine-tailed swift (Hirundapus caudacutus) is commonly reported as the fastest bird in level flight. Please turn on JavaScript. Media requires JavaScript to play.
The American Woodcock is the slowest flying bird in the world. It can only fly up to 5 mph (8 km/h). The American Woodcock is the only woodcock found to inhabit North America. This woodcock lives in upland settings. It spends its time on the ground where its plumage provides camouflage. It is 10 to 12 inches long.