会计研究已从会计研究规范化研究发展到实证研究，而在实证会计研究中，理论假设的有效性检验，成为其贯穿研究过程的主线。美国著名的会计学家埃尔登·亨德里克森（EldonSHendriksen）指出：“会计理论真要在开拓会计的理解上或对会计实务的影响上有说服力，它ff］就必须接受 Accounting research has been developed from the standardization of accounting research to empirical research, but in the empirical accounting research, the validity of theoretical hypotheses tests become the main line throughout the research process. Eldon Hendriksen, a famous American accountant, pointed out: "Accounting theory really has to be convincing in the development of accounting understanding or its impact on accounting practice. It must be accepted