The image source method (ISM) is a widely applied approach for modelling early reflections in binaural rendering systems. Theoretically, each image source should be filtered by a pair of head-related transfer functions (HRTFs) to simulate its directional characteristic. However, from the perspective of perceived localization, it is unclear whether the complete acoustic cues need to be considered when modelling early reflections. In this study, early reflections up to 2nd order were generated with the ISM, and different monaural and binaural spectral information was removed from them to investigate the role of acoustic cues in early reflections on source localization. The results of the listening experiment showed that the 1st order early reflections should be “correctly” simulated, and the importance of acoustic cues in early reflections reduces for nearby sound sources. Additionally, different acoustic cues related to sound localization were extracted and compared with the subjective results.
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