Skaife, Hollis A.; Veenman, David; Wangerin, Daniel - In: Journal of Accounting and Economics 55 (2013) 1, pp. 91-110
This paper examines the association between ineffective internal control over financial reporting and the profitability of insider trading. We predict and find that the profitability of insider trading is significantly greater in firms disclosing material weaknesses in internal control relative...
