Purpose

This study aims to investigate the behavior of investigating officers in performance of their official duties of conducting inquiries and investigations of money laundering cases and their views about real problems and issues encountered during such investigations.

Design/methodology/approach

In total, 15 interviews were conducted with Inland Revenue Service (IRS) investigating officers and money laundering experts, whose responses were subjected to qualitative content analysis. Observation method was also used by the researcher during the whole process of investigation in multiple cases of money laundering investigations. Rationale for conducting qualitative study is to acquire original information from respondents which may not have been possible through a closed-ended questionnaire.

Findings

Findings of the study reveal that change in the behavior of investigating officers may result in better performance by way of conducting money laundering investigations in an effective and efficient manner. And the behavior of investigating officers may be changed by addressing the problems and issues encountered by them while at work and conducting anti money laundering investigations, better performance of investigating officers may result in better performance of investigating agency which may portray better image of the government in combating against terrorism financing and money laundering.

Research limitations/implications

Findings of the study are limited to the perspectives of 15 interviewees. For this reason, it is probable that a study with a larger sample conducted in other offices of IRS Intelligence as well as other investigating agencies could have provided different or more concrete results.

Practical implications

Evidently, the addressal of such issues may invariably enhance the effective enforcement of money laundering activities by way of improving the performance of investigating officers in performance of their duties relating to money laundering investigations. It also provides legislators and money laundering investigating agencies with valuable insight into the whole process of money laundering investigations and challenges encountered by investigating officers. By enhanced understanding the specific problems of investigations, the enabling authorities should be able to more effectively combat both money laundering and terrorism financing.

Originality/value

This is the first study, to the best of the author’s knowledge, which tries to explain the behavior of investigating officer toward their work and their perceived understanding of the problems being faced while conducting investigations in money laundering.

中文翻译：

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一项探索洗钱调查挑战的定性研究

目的

本研究旨在调查调查人员在履行其对洗钱案件进行查询和调查的公务时的行为，以及他们对调查过程中遇到的实际问题和问题的看法。

设计/方法/方法

总共对国税局 (IRS) 调查官员和洗钱专家进行了 15 次访谈，他们的回答均经过定性内容分析。研究人员在多起洗钱案件的调查全过程中也采用了观察法。进行定性研究的基本原理是从受访者那里获取原始信息，而这些信息可能无法通过封闭式问卷调查获得。

发现

研究结果显示，调查人员行为的改变可能会通过以有效和高效的方式进行洗钱调查而带来更好的表现。调查人员的行为可以通过解决他们在工作中遇到的问题和问题以及进行反洗钱调查来改变，调查人员的更好表现可能会导致调查机构更好的表现，从而更好地塑造政府形象。打击恐怖主义融资和洗钱活动。

研究限制/影响

研究结果仅限于 15 位受访者的观点。出于这个原因，在 IRS Intelligence 的其他办公室以及其他调查机构进行的更大样本的研究可能会提供不同或更具体的结果。

实际影响

显然，通过提高调查人员在履行与洗钱调查有关的职责时的表现，解决此类问题总是可以加强对洗钱活动的有效执法。它还为立法者和洗钱调查机构提供了有关洗钱调查的整个过程和调查人员遇到的挑战的宝贵见解。通过加深对调查具体问题的了解，授权当局应该能够更有效地打击洗钱和恐怖主义融资。

原创性/价值

据作者所知，这是第一项研究，它试图解释调查人员对其工作的行为以及他们对在进行洗钱调查时面临的问题的理解。