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.

中文翻译：

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重整我们的反腐败武库：探索CAQDAS在腐败调查中的潜在用途

目的

本文旨在探讨计算机辅助定性数据分析软件（CAQDAS）用作腐败调查工具以帮助调查人员进行调查工作的潜力。

设计/方法/方法

通过回顾有关定性研究和欺诈调查的文献，这项探索性研究确定了两种类型的查询之间的相似性，因此建议使用CAQDAS作为腐败调查领域的创新。为了演示QDA应用程序如何支持腐败调查人员，将NVivo用作案例研究，从中讨论了各种关键分析工具，以突出它们在支持腐败调查中的潜力。

发现

作为一个国家反腐败实践的基本组成部分，必须以专业且充分的方式计划和执行腐败调查。本文重点介绍了欺诈调查的各个阶段，以确定可以通过使用CAQDAS进行改进的领域。根据本文的讨论，作者得出结论，CAQDAS协助用户进行数据缩减和数据显示的功能可能会提高腐败调查各个阶段的有效性和效率。

研究局限/意义

基于一项自筹资金的研究，本文仅使用一个虚拟公司的模拟案例来说明如何使用CAQDAS应用程序来支持腐败调查过程。未来的研究可能会受益于使用实际的腐败案件来说明这种应用程序如何支持调查过程。

实际影响

本文通过提出一种新的框架和工具来发展反腐败调查能力，为反腐败实践的创新做出了贡献。

创意/价值

本文为反腐败领域带来了新的视角，以激发腐败调查领域的创新。