Abstract:This paper takes China’s Ashare listed companies from 2010 to 2020 as a research sample to analyze and test the influence of sharing auditor partnership network with peer companies on the comparability of accounting information. The results indicate that: accounting information is more comparable for companies that share a network of auditor partnerships with their peers. The higher network industry expertise, the higher network centrality or the closer peer auditors within the network to each other, the stronger effect of shared auditor partnership network on the comparability of accounting information. In addition, this effect is also influenced by factors such as auounting firm size and auounting firm conversion. Finally, it is found that sharing the auditor partnership network with peer firms can improve audit efficiency without compromising client information. The findings of this study suggests that sharing an auditor partnership network with peer firms has a positive impact on the comparability of accounting information, enriches the research of audit team, as well as the research of accounting firm governance, and also has implication for ensuring and improving auditor practice quality.