No, to be equal, two matrices must have the same dimensions, and must have the same values in the same positions.
For two matrices to be equal, they must have
In other words, say that An x m = [aij] and that Bp x q = [bij].
Then A = B if and only if n=p, m=q, and aij=bij for all i and j in range.
Here are two matrices which are not equal even though they have the same elements.
Here is another pair of matrices.
Are these two matrices equal?