Audit Committee Attributes and Voluntary Ethics Disclosure in Malaysian Public Listed Companies
Table 4:
| Variables | Coefficients | t-statistics | Sig. t |
| Constant | -0.074 | 0.941 | |
| ACSize | 0.018 | 0.274 | 0.784 |
| ACComm | 0.083 | 1.319 | 0.188 |
| ACComp | 0.127 | 2.010 | 0.045 |
| ACInd | -0.029 | -0.454 | 0.650 |
| ACExp | -0.176 | -2.822 | 0.005 |
| ACMeet | 0.099 | 1.612 | 0.108 |