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loudness as a function of angle of incidence

  Dear List members

  I am searching for a paper concerned with the influence of angle of
  incidence on loudness i.e. same signal, but different angles of incidence
  - how does that influence loudness ?? My recollection is that it was a
  JASA paper, but I haven't been able to locate it so can anyone help me ?

  Best regards
  Soren Bech
  Bang & Olufsen