Assumptions and deeming

Abstract

Purpose

The purpose of this paper is to analyse and provide a framework for considering assumptions.

Design/methodology/approach

This paper is a conceptual study.

Findings

This paper provides both an analysis of assumptions and also a prescription for recognising and dealing with assumptions.

Research limitations/implications

As the paper is a conceptual analysis, the research implications are not relevant.

Practical implications

The analysis provided in this article should be of help to those working in financial crime and also have a wider application.

Originality/value

Except where due acknowledgement is given, to the best of the author's knowledge, this paper is quite original.

Citation

D. Francis, R. (2014), "Assumptions and deeming", Journal of Financial Crime, Vol. 21 No. 2, pp. 204-214. https://doi.org/10.1108/JFC-07-2013-0049