The relevance of professional skepticism to finance professionals’ Socially Responsible Investing decisions

Title: The relevance of professional skepticism to finance professionals’ Socially Responsible Investing decisions
Creator: Dela Cruz, Aeson Luiz; Patel, Chris; Ying, Sammy; Pan, Peipei
Relation: Journal of Behavioral and Experimental Finance Vol. 26, Issue June 2020, no. 100299
Publisher Link: http://dx.doi.org/10.1016/j.jbef.2020.100299
Publisher: Elsevier
Resource Type: journal article
Date: 2020
Description: This letter contributes to the literature on socially responsible investing (SRI) decisions by highlighting the relevance of professional skepticism, which is a core and fundamental concept in auditing, to finance professionals. Specifically, in the presence of richer and complex sources of information, from formal and informal sources, professional skepticism helps finance professionals’ in evaluating the relevance and reliability of information particularly with reference to social, environmental and ethical issues in investment decisions. We also suggest that professional skepticism helps in mitigating behavioral biases.
Subject: Professional skepticism; SRI; behavioral biases; judgment and decision-making
Identifier: http://hdl.handle.net/1959.13/1412731
Identifier: uon:36527
Identifier: ISSN:2214-6350
Language: eng
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