odoo16/addons/hr_expense/views/account_move_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="view_move_form_inherit_expense" model="ir.ui.view">
            <field name="name">account.move.form.inherit</field>
            <field name="model">account.move</field>
            <field name="inherit_id" ref="account.view_move_form"/>
            <field name="arch" type="xml">
                <xpath expr="//div[@name='button_box']" position="inside">
                    <field name="expense_sheet_id" invisible="1"/>
                    <button name="action_open_expense_report"
                            class="oe_stat_button"
                            string="Expense Report"
                            icon="fa-file-text-o"
                            type="object"
                            attrs="{'invisible': [('expense_sheet_id', '=', [])]}"/>
                </xpath>
            </field>
        </record>
    </data>
</odoo>