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The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).

Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.

The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.

The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.

The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.

The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

The study aims to examine the impact of cultural dependency stemming from exchange rate fluctuations (specifically the US dollar) on herding behavior in the housing market across 31 provinces of Iran from Q2 2011 to Q1 2022, using a spatial econometrics approach. After confirming the presence of spatial effects, the Dynamic Spatial Durbin Panel Model with Generalized Common Effects (SDM-DPD(GCE)) was selected from various spatial models for these provinces.

The study examines the impact of cultural dependency stemming from exchange rate fluctuations (specifically the US dollar) on herding behavior in the housing market across 31 provinces of Iran from Q2 2011 to Q1 2022, using a spatial econometrics approach. After confirming the presence of spatial effects, the Dynamic Spatial Durbin Panel Model with Generalized Common Effects (SDM-DPD(GCE)) was selected from various spatial models for these provinces.

The model estimation results indicate that fluctuations in the free market exchange rate of the dollar significantly and positively impact the housing market in both target and neighboring regions, fostering herding behavior characterized by cultural dependency within the specified timeframe. Additionally, the study found that variables such as the inflation rate, population density index and the logarithm of stock market trading volume have significant and positive impacts on the housing market. Conversely, the variable representing the logarithm of the distance from the provincial capital, Tehran, significantly and negatively impacts the housing market across Iranian provinces.

Given that housing is a fundamental need for households, the dramatic price increases in this sector (for instance, a more than 42-fold increase from 2011–2021) have significantly impacted the welfare of Iranian families. Currently, considering the average housing price in Tehran is around 50 million Tomans, and the average income of worker and employee groups is 8 million Tomans (as of 2021), the time required to purchase a 100-square-meter house, even with a 30% savings rate and stable housing prices, is approximately 180 years. Moreover, the share of housing and rent expenses in household budgets now constitutes about 70%. The speculative behavior in this market is so acute that, despite 25 million of Iran’s 87 million population being homeless or renting, over 2.5 million vacant homes (12% of the total housing stock) are not used. Therefore, various financial behaviors and decisions affect Iran’s housing market. Herd behavior is triggered by the signal of national currency devaluation (with currency exchange rates increasing more than 26-fold between 2011 and 2021) and transactions at higher prices in certain areas (particularly in northern Tehran) (Statistical Center of Iran, 2023). Given the origins of housing price surges, a price increase in one area quickly spreads to other regions, resulting in herd behavior in those areas (spillover effect). Consequently, housing market spikes in Iran tend to follow episodes of currency devaluation. Therefore, considering the presented discussions, one might question whether factors other than economic ones (such as herd behavior influenced by dependence culture) play a role in the rising housing prices. Or, if behavioral factors were indeed contributing to the increase in housing prices, what could be the cause of this herd movement? Has the exchange rate, particularly fluctuations in the free market dollar rate, triggered herd behavior in the housing market across Iran’s provinces? Or has the proximity and neighborhood effect been influential in the increase or decrease in housing prices in the market?

This study aims to construct alternative models to establish the dynamic relationship between exchange rates and housing affordability by estimating both the short- and long-run relationship between exchange rates and housing affordability for 18 OECD countries from 1975Q1 to 2022Q4. After that, this study demonstrates how this nexus behaves during high and low inflation regimes and turbulent times.

This study uses the panel autoregressive distributed lag technique to examine the nexus between housing affordability to capture the distinct characteristics of the sample countries and estimate various short- and long-run dynamics in the relationship between housing affordability and exchange rate.

Exchange rate appreciation improves housing affordability in the short run, whereas this connection tends to dissipate in the long run. Moreover, inflation can worsen housing affordability during turbulent times, such as the global financial crisis, in both the short and long run. Ignoring these changes in the relationship between exchange rates and housing affordability during turbulent times can lead to incorrect conclusions.

To the best of the authors’ knowledge, this study is the first to examine the association between exchange rates and housing affordability by demonstrating how these variables behave in high and low inflation regimes and turbulent times.

Understanding which market to invest in for a well-diversified portfolio is fundamental in economies that are highly vulnerable to fluctuations in exchange rates. Extant literature that has considered phenomenon hardly juxtapose the markets. The purpose of this study is to examine the effects of exchange rate volatility on the Stock and Real Estate market of South Africa. The essence is to determine whether the fluctuations in the exchange rate influence the markets prices differently.

The Generalised Autoregressive Conditional Heteroskedasticity [GARCH (1.1)] model was used in establishing the effect of exchange rate volatility on both markets. This study used monthly South African data between 2000 and 2020.

The results of this study showed that increased exchange rate volatility increases stock market volatility but decreases real-estate market volatility, both of which revealed weak influences from the exchange rates volatility.

This study has implication for policy in using the exchange rate as a policy tool to attract foreign portfolio investment. The weak volatility transmission from the exchange rate market to the stock and real estate market indicates that there is prospect for foreign investors to diversify their investments in these two markets.

This study investigated which of the assets market, stock or housing market do better in volatile exchange rate conditions in South Africa.

This study aims to examine the impact of some real variables such as real effective exchange rates, real mortgage rates, real money supply, real construction cost index and housing sales on the real housing prices.

This study uses a nonlinear autoregressive distributed lag (NARDL) model in the monthly period of 2010:1–2021:10.

The real effective exchange rate has a positive and symmetric effect. The decreasing effect of negative changes in real money supply on real housing prices is higher than the increasing effect of positive changes. Only positive changes in the real construction cost index have an increasing and statistically significant effect on real house prices, while only negative changes in housing sales have a small negative sign and a small increasing effect on housing prices. The fact that the positive and negative changes in real mortgage rates are negative and positive, respectively, indicates that both have a reducing effect on real housing prices.

This study suggests the first NARDL model that investigates the asymmetric effects on real housing prices instead of nominal housing prices for Turkey. In addition, the study is the first, to the best of the authors’ knowledge, to examine the effects of the five real variables on real housing prices.

This paper aims to investigate the corrosion kinetics and corrosion behavior of NdFeB magnets with the addition of heavy rare earth dysprosium (Dy) for its inhibitory activity on poor corrosion resistance of NdFeB magnets.

To study the effect of dysprosium addition on corrosion behavior of NdFeB magnets and investigate its mechanism, potentiodynamic polarization, scanning electron microscopy (SEM), electrochemical impedance, energy dispersion spectrum (EDS) and scanning Kelvin probe force microscopy (SKPFM) were applied in the research. Besides, microstructures were observed by SEM equipped with EDS. Atomic force microscopy was introduced to analyze the morphology, potential image as well as the contact potential difference. The SKPFM mapping scan was applied to obtain the contact potential around Nd-rich phase at 0.1 Hz. The magnets were detected via X-ray diffraction.

Substitution of Nd with Dy led to improvement of corrosion resistance and reduced the potential difference between matrix and Nd-rich phase. Corrosion resistance is Nd-rich phase < the void < metal matrix; maximum potential difference between matrix and Nd-rich phase of Dy = 0, Dy = 3 and Dy = 6 Wt.% is 411.3, 279.4 and 255.8 mV, respectively. The corrosion rate of NdFeB magnet with 6 Wt.% Dy is about 67% of that without Dy at steady corrosion stage. The addition of Dy markedly enhanced the corrosion resistance of NdFeB magnets.

This research innovatively investigates the effect of adding heavy rare earth Dy to NdFeB permanent magnets on magnetic properties, as well as their effects on microstructure, phase structure and most importantly on corrosion resistance. Most scholars are studying the effect of element addition on magnetic properties but not on corrosion resistance. This paper creatively fills this research gap. NdFeB magnets are applied in smart cars, robotics, AI intelligence, etc. The in-depth research on corrosion resistance by adding heavy rare earths has made significant and outstanding contributions to promoting the rapid development of the rare earth industry.

This study aims to develop a green, economical and efficient ultrasonic-/microwave assisted extraction (UMAE) process for the extraction of anthocyanins.

After optimizing the extraction conditions by response surface methodology, three assays including DPPH, ABTS·+, FRAP were applied to analyze the antioxidant activity of the extracted anthocyanins. The stability under different temperatures, reductant concentrations and pHs was also discussed. The components of anthocyanins in blueberry were analyzed by HPLC-QTOF-MS2.

The optimal extraction parameters were ultrasonic power of 300 W, microwave power of 365.28 W and solid–liquid ratio of 30 (g/mL). The possible structures can be speculated as Delphinidin-3-O-galactoside, Delphinidin, Petunidin, Delphinidin-3-O-glucoside, Petunidin-3-O-glucoside, Cyanidin-3-O-glucoside. The results demonstrated that the UMAE can improve the yield of anthocyanins in shorter extraction time with higher activity.

The present study may provide a promising and feasible route for extracting anthocyanins from blueberries and studying their physicochemical properties, ultimately promoting the utilization of blueberry anthocyanins.

Although supply chain collaboration (SCC) theoretically boosts the adoption of supply chain finance (SCF) through information sharing and cost savings, many companies with good supply chain partnerships still hesitate to engage in SCF. To disentangle this puzzle, this study aims to explore how two dimensions of information transparency (i.e. information quantity and information quality) and two types of transaction dependence (i.e. dependence on suppliers and dependence on customers) influence the relationship between SCC and SCF adoption.

This study uses secondary survey data from a Chinese bank, including 464 Chinese companies that have adopted SCF to varying degrees. This study then performs the logistic regression analysis to test the hypotheses.

This study empirically confirms that SCC shows a positive relationship with SCF adoption. More interestingly, information quantity negatively moderates this positive relationship, whereas information quality positively moderates this positive relationship. Most surprisingly, dependence on customers rather than dependence on suppliers strengthens this positive relationship.

This study makes theoretical contributions to the SCF literature by demonstrating the distinct moderating mechanisms regarding the relationship between SCC and SCF adoption. The findings also help companies reexamine their interactions with supply chain members.

Drawing upon relative absorptive capacity (AC) perspective, this study proposes a research model connecting R&D investment, three types of supply chain AC—AC from suppliers, customers and university and research institutes (U&RIs)—and firm innovativeness and investigates the contingent effects of dysfunctional competition on the link between R&D investment and supply chain AC.

The authors used data collected from 262 manufacturers in three areas of China to empirically examine the conceptual model. The corresponding hypotheses were tested with structural equation modeling and regression analysis.

The empirical results demonstrate that AC from customers and AC from U&RIs play significant mediating roles in the relationship between R&D investment and firm innovativeness. Moreover, R&D investment has a significantly greater effect on AC from U&RIs under high levels of dysfunctional competition.

First, by conceptualizing AC from a relative view, this study discloses the unique roles of knowledge from different supply chain partners in realizing the benefits of R&D investment in innovation. Second, the exploration of the contingent roles of dysfunctional competition in the emerging economy of China enriches insights on the roles of institutional environment on knowledge absorption and the knowledge on relative AC in emerging economies.

The purpose of this paper is to reveal the solute segregation behavior in the molten and solidified regions during direct chill (DC) casting of a large-size magnesium alloy slab under no magnetic field (NMF), harmonic magnetic field (HMF), pulsed magnetic field (PMF) and two types of out-of-phase pulsed magnetic field (OPMF).

A 3-D multiphysical coupling mathematical model is used to evaluate the corresponding physical fields. The coupling issue is addressed using the method of separating step and result inheritance.

The results suggest that the solute deficiency tends to occur in the central part, while the solute-enriched area appears near the fillet in the molten and solidified regions. Applying magnetic field could greatly homogenize the solute field in the two-phase region. The variance of relative segregation level in the solidified cross-section under NMF is 38.1%, while it is 21.9%, 18.6%, 16.4% and 12.4% under OPMF2 (the current phase in the upper coil is ahead of the lower coil), HMF, PMF and OPMF1 (the current phase in the upper coil lags behind the lower coil), respectively, indicating that OPMF1 is more effective to reduce the macrosegregation level.

There are few reports on the solute segregation degree in rectangle slab under magnetic field, especially for magnesium alloy slab. This paper can act a reference to make clear the solute transport behavior and help reduce the macrosegregation level during DC casting.