The purpose of this study is to examine the impact of audit committee characteristics towards voluntary ethics disclosure for construction industry in malausian public listed companies. This study recognised the level of voluntary ethics disclosure among construcyion companies and discussed the ethics disclosure on the perspective of audit committee characteristics namely audit committee independence and audit, commitee expertise, audit committee frequency of meetting, audit committee size audit committee tenure. This study used construction industry's annual report and conducted correlation analysis and multiple regressions analuysis to examine the influences of audit committe characteristics towards the voluntary ethicsdisclosure.
