Credibility not expansion is the foundation of effective public audit

The analysis draws on the complete published population of fourteen inquiry-decline letters issued by New Zealand’s Office of the Auditor-General between 2021 and 2026. The full texts of the letters, a detailed coding matrix (including per-letter codes, cross-tabulations, and pattern summaries), the codebook, and the analytical protocol have been deposited. This material enables full replication of the directed qualitative content analysis. Researchers can examine the coding framework, grounded codes, and decision-type classifications directly against the source documents. The dataset is provided to support transparency and to allow others to verify or extend the findings on how the Office publicly explains its exercise of discretionary restraint.