Recently, high resolution audio (HRA) can be played back through portable devices and spreads across musical genres and generation. It means that most people listen to HRA through headphones and earphones. In this study perceptual discrimination among audio formats including HRA has been invested using a headphones. Thirty-six subjects, who have a variety of audio and musical experience in the wide age range from 20s to 70s, participated in listening tests. Headphone presentation is superior in discriminating the details to the loudspeaker presentation. It is, however, found that the headphone presentation is weak in reproducing presence and reality. Audio enthusiasts and musicians could significantly discriminate audio formats than ordinary listeners in both headphone and loudspeaker listening conditions.
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https://aes2.org/publications/elibrary-page/?id=18228
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