Comparative listening tests on multiple headphones are challenging to conduct in a controlled, double-blind manner. One solution is to present the listener virtualized versions of the headphones through a single reference headphone that is equalized to simulate the linear magnitude response of the different headphones under test. This paper describes a method for conducting virtual headphone listening tests and presents results of a validation experiment where listener sound quality ratings from standard and virtual headphone listening tests are compared. The listening test results show good correlation between the two methods in terms of perceived spectral balance and overall preference.
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https://aes2.org/publications/elibrary-page/?id=16874
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