求帮忙翻译一句话，一篇外文文献里的 weak ‘‘tone at the top’

We find insider trading profitability is even greater when insiders are more likely to act in their ownself-interest as indicated by auditors’ weak ‘‘tone at the top’’adverse internal control opinions and this incremental profitability is driven by insider selling.
主要不明白的是auditors’ weak ‘‘tone at the top’’adverse internal control opinions ，怎么理解才准确呢？