Abstract:Based on unique audit adjustment data in China, this paper examines the impact of accounting information comparability on audit adjustments, drawing on a sample of A-share listed companies from 2007 to 2019. The findings indicate that higher accounting information comparability increases the likelihood of auditors making audit adjustments. Further research finds that high accounting information comparability promotes the downward audit adjustments and the amount of adjustments, and audit adjustments improve the financial reporting quality. Mechanism analysis shows that, accounting information comparability more effectively promotes audit adjustments when auditors are from the Big 4 accounting firms or when the financial risk of the company is higher; the impact of accounting comparability on audit adjustments is more pronounced when the auditors have industry expertise or when the client’s business complexity is greater. The mechanism tests suggest that accounting information comparability can improve audit adjustment by prompting auditors risk response and reducing the information processing costs of auditors. The findings theoretically explore the impact of accounting information comparability on auditor behavior and audit quality while offering practical guidance for enhancing accounting comparability and improving corporate financial reporting quality.