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This paper aims to contribute to the social aspect of corporate social responsibility literature by examining the influence of financial analysts’ spirituality on their socially responsible investing (SRI) decisions relating to a profitable organization, which is alleged by the media to employ children as laborers in hazardous works in Pakistan. This study also investigates whether analysts’ social consciousness mediates between their spirituality and investing decisions.

A scenario-based survey was administered to 124 financial analysts at leading financial institutions in Pakistan. Data were analyzed using regression, analysis of variance and mediation analysis on SPSS 26.

The findings demonstrate that financial analysts’ spirituality negatively influences their SRI decisions to invest in a profitable organization, which is alleged to employ children in hazardous work that may harm them physically and psychologically. The findings also express that analysts’ social consciousness intervenes in the association between analysts’ spirituality and SRI decisions.

The findings of this study may interest regulators, multinational firms and researchers in recognizing the importance of individuals’ values for increasing socially responsible investments and addressing social issues such as the exploitation of children.

This study encourages firms to recognize the importance of spiritual and socially conscious corporate conviction while designing strategies and policies. For example, the financial industry may incorporate fundamental personal values such as stewardship, dignity and fairness into its investment plans.

This study provides rigorous insights and contributes to contemporary studies by providing empirical evidence that individuals’ intrinsic values and consciousness drive their judgments.

This paper aims to contribute to the corporate social responsibility (CSR) literature by providing holistic insights into financial analysts’ personal values, perceived behavioural risk and investment decisions relating to the social aspects of CSR. Specifically, this paper examines whether analysts’ personal values, such as religiosity, spirituality and social consciousness, influence their investment decisions relating to a highly profitable firm that is alleged of exploiting labour rights. This study also examines the mediating role of analysts’ perceived behavioural risk between personal values and investment decisions.

Data were collected, using a scenario-based survey, from 145 financial analysts at both public and private companies in Pakistan.

The results show that analysts’ values, including religiosity, spirituality and social consciousness, have a significant negative impact on their investment decisions. The results also demonstrate that perceived behavioural risk mediates the relationship between these values and investment decisions.

This study has implications for the globalised business world, regulators and researchers for incorporating personal and ethical values into risk and investment decision-making.

This study establishes the importance of analysts’ personal values in risky investment decision-making.

The purpose of this study is to develop and empirically test a theoretical model of antecedents and consequences of perceived job security of professional accountants. This study contributes to the literature by examining the mediating role of perceived job security between the reward management system and the ethical job performance of professional accountants.

A survey was used to collect responses from professional accountants at small- and medium-tier accounting firms in Pakistan. Of the total 313 circulated research instruments, 270 were completed producing a response rate of 86%. The hypotheses were tested by performing structural equation modeling, confirmatory factor analysis and correlation using SPSS 24 and AMOS 25.

Findings specify that the perceived job security of professional accountants partially and fully mediates the relationship between their ethical job performance and intrinsic and rewards, respectively. Additionally, reward management systems including intrinsic and extrinsic rewards have a significant impact on the ethical job performance of professional accountants.

The findings of this study may have significant implications for researchers for examining the subjects' perceived job security in enhancing the overall performance of the firms. The findings may also benefit domestic and international accounting firms for recognizing the importance of rewards and job security for enhancing the ethical performance of accountants.

This study is the first to provide empirical evidence for the importance of perceived job security for professional accountants in Pakistan. The current research also provides sharper insights into establishing the direct impact of both extrinsic and intrinsic rewards on professional accountants' ethical job performance.