Android OS Time Stamp info

Can anyone point me to any resources on date and time stamps in the Android OS (ver 2.3.4 HTC Glacier)? Do the date and time stamps act the same way they do in NTFS? I have been asked to verify the creation and last modified date of voice recorder files on the device and I want to make sure I have a full understanding of the way the date stamps work. I have a test phone on the way so I can do some testing, but thought it was worth throwing the question out there in the mean time.

Thank you in advance for your responses.