Chapter IV

RESULTS AND DISCUSSION

This chapter describes the analysis of data followed by a discussion of the research

findings. The findings relate to the research questions that guided the study. Data were analyzed

to identify, describe and explore the estafa case filed against the Urban Bank Incorporation. Data

were obtained using the interview method and verified through data triangulation method

wherein the researchers cross-examined the answers from the interviewed respondents to the

collected public records to further show the validity of the responses gathered. The researchers

isolated themes by identifying recurrent words and phrases, then sorted out the data into thematic

categories.

In regard with data gathering, the study has a low response rate due to the researchers

found difficulty in conducting an interview. The anticipated respondents for the interview were

certified public accountants, bank employees, lawyers, or even the former employees of Urban

Bank Inc. However, the researchers had conflict due to some of the interviewees were not aware

of the Urban Bank case since it happened years ago thus they did not meet the inclusion for the

study. Moreover, the researchers had looked for the former employees of Urban Bank Inc. yet

they were unable to reach.

Data Analysis Process

In analyzing the data, part of the process implied the understanding on how the

researchers will make sense of the data gathered. Hence, the researchers incorporated the data

gathered into the research problem and