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According to Yahoo! News, there was a study done on different postures and how they affect the spine. It was concluded that sitting completely straight (90 degrees) for an extended period of time, places a strain upon your spine and can prove to be problematic in the future. They've also concluded that sitting at a 135-degree posture is, "the best biomechanical sitting position".
Source: http://news.yahoo.com/s/livescience/20061128/sc_livescience/newadvicedontsitupstraight
Source: http://news.yahoo.com/s/livescience/20061128/sc_livescience/newadvicedontsitupstraight