Acoording to webisites, it is high pitched tones that cause it , an extract from the H&S site says:
'Acoustic shock' is a term used in connection with incidents involving exposure to short duration, high frequency, high intensity sounds through a telephone headset. Some sources suggest that these incidents are associated with a range of physiological and psychological symptoms that have been reported amongst headset wearers. It has not been established whether the reported symptoms are caused directly by exposure to these unexpected sounds. There is no clear single cause of these incidents, but one cause may be interference on the telephone line. Although call handlers may be shocked or startled by the sounds, exposure to them should not cause hearing damage as assessed by conventional methods
and from 'Hear.it' org.....
What is an Acoustic shock? Acoustic shock is the term for the condition which can arise after being exposed to unexpected loud sounds via telephones. Employees at call centres who work with headsets on are particularly at risk.
Sounds which can trigger acoustic shock can stem from feedback oscillation, fax tones or signalling tones, which are all High Pitched Tones (HPT).
It is typically employees in call centres who are at risk of experiencing acoustic shock since they are often exposed to these sounds during their workday and sit with headsets on most of the day. Even just listening to the callers at a high level can contribute to the risk of acoustic shock.
seems mainly caused by long use of telephones.