Commentary on: Thoughts on the Divide between Theoretical and Empirical Research in Accounting
本文评论了Chen等人关于会计学理论与实证研究关系的讨论，指出理论论文比例下降但理论研究者数量稳定，强调两者健康互动对知识生成的重要性。
ABSTRACT This paper provides our comments on Chen, Gerakos, Glode, and Taylor's (2016) panel session held at the 2015 Junior Accounting Theory Conference on the relation between theoretical and empirical research in accounting. Consistent with a declining fraction of theory papers in accounting journals, we show that the number of accounting theorists has been stable since the 2001–2005 period, while the rest of the field has grown. We offer our perspectives on how the knowledge generated by accounting researchers depends on a healthy interaction between theory and empirical work. We also comment on and add to Chen et al.'s (2016) discussion of how to improve the links between theoretical and empirical work.