TY - GEN AU - Ruiz Barbadillo, Emiliano AU - Biedma López, Estíbaliz AU - Gómez Aguilar, María de las Nieves A4 - Economía Financiera y Contabilidad PY - 2007 SN - 1385-3457 UR - http://hdl.handle.net/10498/34504 AB - The purpose of this paper is to analyse whether the independence of audit committees is affected by the degree of control exerted by managers over the board of directors. Results from a sample of 75 listed Spanish companies show that the majority of... LA - eng PB - Springer Science+Business Media, LLC. KW - audit committee independence KW - audit committee composition KW - board of directors’ characteristics KW - board size KW - CEO duality KW - management dominance KW - management ownership KW - Spanish corporate governance system TI - Managerial Dominance and Audit Committee Independence in Spanish Corporate Governance DO - 10.1007/s10997-007-9035-4 ER -