*理论通过研究人员的竞争而向前进化。这种竞争促使人们更好地理解现存的会计和审计务实。我们不但预测现存理论的有用性,而且预示实证会计理论的未来发展趋势。 *理论通常随着时间的发展而发展。通过分析现存理论的预测误差,该理论就可得到修正。因此,为了了解现行理论,人们必须了解它的演变过程。 *实证会计理论的重要性在 * Theories move forward by the competition of researchers. This competition has prompted a better understanding of the existing accounting and auditing pragmatism. We not only predict the usefulness of the existing theory, but also predict the future development of empirical accounting theory. * Theory usually develops over time. By analyzing the prediction error of the existing theory, the theory can be amended. Therefore, in order to understand the current theory, one must understand its evolution. The importance of empirical accounting theory lies in