The acoustic behavior of earphones that are inserted into the ear canal is difficult to determine because it requires observing the sound pressure at the eardrum. Insert earphones occlude the ear canal, which cancels the normal influence of concha, pinna, head, and shoulders. In addition, the tone color of inserted earphones depends on the acoustic impedance of the eardrum and the leakage of earphone fitting. These results are relevant for designing insert earphones that are to be used in binaural and auralization situations.
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https://aes2.org/publications/elibrary-page/?id=15253
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