diff --git a/src/main/java/org/apache/commons/io/IOUtils.java b/src/main/java/org/apache/commons/io/IOUtils.java
index 61376a45c1a..b6ad7820bcb 100644
--- a/src/main/java/org/apache/commons/io/IOUtils.java
+++ b/src/main/java/org/apache/commons/io/IOUtils.java
@@ -896,7 +896,7 @@ public static boolean contentEqualsIgnoreEOL(final Reader input1, final Reader i
          * Because "a" and "a\n" is thought contentEqualsIgnoreEOL,
          * but "\n" and "\n\n" is thought not contentEqualsIgnoreEOL.
          */
-        boolean justNewLine = false;
+        boolean justNewLine = true;
 
         int currentChar1;
         int currentChar2;
@@ -923,9 +923,7 @@ public static boolean contentEqualsIgnoreEOL(final Reader input1, final Reader i
             if (currentChar1 != currentChar2) {
                 return false;
             }
-            if (currentChar1 == '\n') {
-                justNewLine = true;
-            }
+            justNewLine = currentChar1 == '\n';
             bufferedInput1.eat();
             bufferedInput2.eat();
         }