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Keywords: Institutional ownership
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Journal Articles
The impact of CEO narcissism on modified audit opinions
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (2): 220–242.
Published: 09 January 2026
... of this relationship. In addition, internal corporate governance mechanisms, including board independence, institutional ownership and ownership concentration, also directly impact modified audit opinions. However, they do not significantly alter the link between CEO narcissism and modified audit opinions...
Journal Articles
Does ownership structure impact carbon performance and reporting? A literature review and a research agenda
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (3-4): 443–473.
Published: 27 June 2025
... and concentrated ownership (blockholding) on corporate carbon outcomes were reviewed. Findings Institutional ownership, the most prominent ownership dimension, was found to be positively related to carbon reporting and performance, which aligns with stakeholder theory. Particularly, sustainable institutional...
