Abstract
Purpose
This paper aims to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to be used as a corruption investigation tool to help investigators in carrying out their investigative works.
Design/methodology/approach
By reviewing the literature on qualitative research and fraud investigation, this exploratory study identifies similarities between the two types of inquiries and thus proposing the use of CAQDAS as an innovation in the field of corruption investigation. To demonstrate how a QDA application can support corruption investigators, NVivo is used as a case study from which various key analytical tools are discussed to highlight their potential in supporting a corruption investigation.
Findings
As a fundamental part of anti-corruption practice in a country, corruption investigation must be planned and executed professionally and adequately. This paper highlights various stages in fraud investigation to identify areas that can be improved with the use of a CAQDAS. Based on the discussion in this paper, the author concludes that the capability of a CAQDAS to assist users in data reduction and data display has the potential to increase the effectiveness and efficiency in various stages of a corruption investigation.
Research limitations/implications
Based on a self-funded study, this paper only uses a simulation case with a fictitious company to illustrate how a CAQDAS application can be used to support a corruption investigation process. Future studies may benefit from using actual corruption cases in illustrating how such an application can support the investigation process.
Practical implications
This paper contributes to the innovation in anti-corruption practice by proposing a new framework and tool to develop corruption investigation capacity.
Originality/value
This paper brings a new perspective into the field of anti-corruption to stimulate innovation in the area of corruption investigation.
Subject
Law,General Economics, Econometrics and Finance,Public Administration
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