Ruhnka, John, and Bagby, John W.
CPA Journal; Vol. 78 Issue 6, p. 68-71.
In this article, the authors discuss the forensic implications of metadata in electronic files in the U.S. According to the authors, metadata in electronic files can play a potentially critical role in litigation outcomes because it reveals forensic information about the creation, authorship, history, and even intent of a document. They suggest that metadata may be removed in the ordinary course of business as necessary to preserve enterprise and client confidentiality.