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Using text mining to monitor employee e‐mail
Author(s) -
Tackett James A.
Publication year - 2011
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20685
Subject(s) - documentation , audit , key (lock) , accounting , business , language change , financial fraud , public relations , computer science , management , political science , computer security , economics , linguistics , philosophy , programming language
Abstract The Enron‐Arthur Andersen fiasco was the flashpoint that triggered the passage of the Sarbanes‐Oxley Act. Many would argue that the most egregious aspect of this auditing failure was Andersen's shredding their audit working papers when they learned a formal investigation was under way. So preserving documentation of possible ineptitude or corruption became one of the core ideas of Sarbanes‐Oxley—and the SEC now requires archiving of all business documentation affecting financial reporting. One key area is employee e‐mail. But what's the best way for companies to monitor it? Try text mining, suggests the author of this article. And he explains what this tool is, and how to use it. © 2011 Wiley Periodicals, Inc.