Retention of Corporate E-Documents under Sarbanes—Oxley

Abstract

Abstract In recent years, the press has reported many high-profile corporate frauds, leading in turn to major bankruptcies. Congressional committees have investigated widespread financial misstatements in some of America's most trusted organizations. Employees saw their pension funds and life savings evaporate after unscrupulous executives pocketed the last remaining assets. The fall of Arthur Andersen, Enron, Tyco, Healthsouth, Global Crossing, World- Com, and others have cost investors and taxpayers billions.