In order to study listener bass and loudness preferences over loudspeakers and headphones a series experiments using a method of adjustment were run. Listeners adjusted the bass and loudness levels of multiple genres of music to their personal preference in separate listening sessions over loudspeakers in a listening room and headphones equalized to simulate loudspeakers in a listening room. The results indicated that listeners who preferred more bass over both headphones and loudspeakers also tended to listen at higher levels. Furthermore the majority of listeners preferred slightly higher bass and loudness levels over loudspeakers than over headphones. Listener factors including musical preferences, hearing ability, and training level are also explored.
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https://aes2.org/publications/elibrary-page/?id=19252
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