The poll "clearly shows how Scots do not believe the Prime Minister’s version of events and seem to be saying that they are less likely to vote Conservative as a consequence," Opinium's head of political polling said.
"The party’s decisions and actions reflected serious failings in its compliance systems," the Electoral Commission concluded.
"As the saying goes, you can’t fatten a calf on market day."
Here's a full list of seats predicted to change hands.
Watered down proposals sent out by Johnson ahead of the vote were described as "typical Tory dirty tricks" by Thangam Debbonaire.
In the past 11 years, 22 of the party’s main financial donors have been given peerages after donating a combined £54 million.
She said the expenses scandal was a "billion times worse" and they still managed to "monster Labour in the local elections" one year later.
"These latest poll numbers are obviously striking, and while recent polls have begun to show slim Labour leads, none have been quite as comprehensive as this one."
Sir John Curtice said ministers should have been "well aware that the public are deeply suspicious of anything that smells of MPs trying to feather their own nests."