Okay so lets say I'm in my studio. I got my subject lit and ready to go. I have my Canon AE-1 loaded up with a roll of Kodak 400 TMAX Black and White film. And then I decided to bust out my 4x5 view camera, set it up to achieve the exact same composition loaded it up with (you guessed it) a sheet of 4x5 400 TMAX Black and White film. Both cameras have the exact same settings amdist the exact same lighting setup. Will there be any change in exposure (other than the reduction in depth of field due to the larger format)? Will my image from the 4x5 film be darker or lighter than the image from the 35mm film? Are they the same for every company as well or is ISO 400 on Kodak film different from ISO 400 on Illford film?
Aside from the film ISO ratings there is the factor of shutter speed
accuracy that may have a noticeable effect on real world exposure settings in your scenario of AE-1 vs 4x5 camera.
If, for example, you're comparing a 4x5 camera with a mid century mechanically controlled leaf shutter vs. a 1970s-80s electronically controlled focal plane shutter you may find that using the same settings on both will result in some degree of overexposure with the 4x5 due to it's tired timing. Old leaf shutters tend to slow with age and their top speeds were probably not all that accurate as today's shutters to begin with. When I shoot with an older shutter I try to bracket my shots with the expectation that my actual shutter speeds are going to be a bit slower than marked.