High resolution audio gains in popularity on both audio production and consumer markets. It is necessary to characterize the advantage of high resolution audio over legacy audio formats. The authors have already reported perceptual discrimination rates for high resolution audio, that is, 192 kHz/24 bits PCM format, against a 48 kHz/16 bits format and its compressed versions under a listening room and in-car environments, respectively. In this paper we also focus on perceptual discrimination concerning bit depth in between 24 and 16 bits. Participants were asked to judge either the same or not for each paired stimulus of 48 kHz/24 bits and 48 kHz/16 bits formats. The discrimination rates depend on the reproduction environments, although those subjects could discriminate the difference in between 192 kHz/24 bits and 48 kHz/16 bits formats. It is supposed that high resolution audio benefits more from the wide frequency range than from the bit depth.
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https://aes2.org/publications/elibrary-page/?id=18691
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