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Keywords: Modified audit opinion
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (2): 220–242.
Published: 09 January 2026
...Mojtaba Golmohammadi Shuraki; Omid Pourheidari Purpose Managers’ personality traits shape financial reporting quality, but their impact on the audit report remains unclear. This study aims to examine the impact of CEO narcissism on modified audit opinions and investigate whether corporate...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (4): 509–530.
Published: 05 November 2018
... the propensity for external auditors to issue modified audit opinions. Design/methodology/approach Overlapping membership in this context refers to the arrangement where at least one audit committee member also sits on the compensation committee. Both ordinarily least square and logistic regression are used...
