Abstract:Based on the samples of listed companies from 2007 to 2014 in China, this paper examines the relationship between environment uncertainty and accounting information comparability, and the mediating effect of internal control quality on the above relationship. We find that in the case of the same other conditions, the higher environmental uncertainty of the company, the lower the accounting information comparability, and high-quality internal control can curb the opportunistic behavior of the management, thus mitigating the negative impact of environmental uncertainty on accounting information comparability. Based on the consideration of robustness, the instrument variable method, PSM and other methods are used for the robustness test. The above conclusion is still valid.