Engagement auditors influence how similar financial statements are between companies they audit. When the same auditor works with two clients, their financial numbers are more alike than if they had different auditors. The auditor's past style affects how well new clients' financials match up with industry peers. Personal traits like gender, experience, and specialization of the auditor also play a role in making financial statements more comparable. Including different fixed effects in the analysis improves the accuracy of the model. Overall, engagement auditors have a significant impact on financial statement comparability, beyond just the audit firms and offices they work for.