The reproduction of binaural audio with loudspeakers, also referred to as transaural audio, is affected by a number of artifacts. This work focuses on the effect of reproduction error on low frequency Interaural Time Difference (ITD). Transaural systems do not provide perfect cross-talk cancellation between the left and right ear signals, especially at low frequencies. It is shown that increase in cross-talk leads to a perceived source azimuth angle that is smaller than intended. The authors show that in ideal theoretical conditions the angular error calculated from the interaural phase difference indicates stage compression for frequencies for which high cross-talk occurs. This trend is shown in the resultant ITD calculated from Interaural Cross Correlation (IACC), examined in one-third octave bands.
https://www.aes.org/e-lib/browse.cfm?elib=19408
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