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A fellow Tableau Ambassador and server admin guru Toby Erkson asked the very same question some time ago in this thread How are the "Who has seen this view?" stats generated? and didn't get a response, but his comments suggest he couldn't get the data to reconcile with other information he was able to get too.
Toby has subsequently created this workbook Who has seen this view? Workbook and View hits report-v2. which you can download and use to access the postgres repository on your own server (as long as you've opened up that access). If you haven't then I recommend you do as the postgres has a lot of really useful stats that Tableau Server Admins love! This help article will explain what you need to do Collect Data with the Tableau Server Repository
Hope that helps!
Thank you Lei for moving post. And thank you Donna for your reply. Wow, If Toby Erkson's having trouble too then looks like it's a dead end. I didn't come across his post but I did stumble on the postgres one. Unfortunately, I work for a very large organisation and they will not allow us to connect to it. Very strange (and disappointing) that Tableau can't offer any explanation on the site stats reports. Thanks so much for your help.