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With the advancement of spatial audio technologies, in both recording and reproduction, we are seeing more applications that incorporate 3D sound to create an immersive aural experience. Soundscape design and evaluation for urban planning can now tap into the extensive spatial audio tools for sound capture and 3D sound rendering over headphones and speaker arrays. In this paper, we outline a list of available state-of-the-art spatial audio recording techniques and devices, spatial audio physical and perceptual reproduction techniques, emerging spatial audio techniques for virtual and augmented reality, followed by a discussion on the degree of perceptual accuracy of recording and reproduction techniques in representing the acoustic environment.
Hong et al. (2017) studied this question.