根据萨班斯-奥克斯利法案保留公司电子文件

Q4 Social Sciences

Journal of Information Systems Security Pub Date : 2005-09-01 DOI:10.1201/1086.1065898X/45528.14.4.20050901/90084.2

Edward H. Freeman

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引用次数: 0

摘要

近年来，媒体报道了许多引人注目的企业欺诈行为，导致重大破产。国会委员会调查了美国一些最受信任的机构普遍存在的财务错报。在无良高管将最后剩余的资产装入口袋后，员工们眼睁睁地看着自己的养老基金和终身储蓄蒸发殆尽。安达信(Arthur Andersen)、安然(Enron)、泰科(Tyco)、南方健康(Healthsouth)、环球电讯(Global Crossing)、世通(World- Com)等公司的倒闭让投资者和纳税人损失了数十亿美元。

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Retention of Corporate E-Documents under Sarbanes—Oxley

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.

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来源期刊

Journal of Information Systems Security Social Sciences-Safety Research

CiteScore

0.40

自引率

0.00%

发文量