An acoustic resonator assembly may include a first acoustic liner and a second acoustic liner. The first acoustic liner may define a first plurality of openings extending between first and second surfaces thereof. The second acoustic liner may be rotatably coupled to the first acoustic liner and at least one of the first acoustic liner and the second acoustic liner may be configured to rotate relative to each other to attenuate one or more frequencies of acoustic energy generated by working fluid flowing past the acoustic resonator assembly. The second acoustic liner may define a second plurality of openings extending between first and second surfaces thereof. A number of degrees of freedom of the acoustic resonator assembly may be varied by rotating the first acoustic liner and/or the second acoustic liner.