In this paper, the author argues that the acoustic depth of the soundtrack is one of the most important elements of picture organization (in relation to the cinematic experience). Yet despite this, depth of sound still remains substantially ambiguous and apparently lacks a particular systematization. He exemplifies his argument through an analysis of two cinematic examples: the first is taken from The Secret of Roan Inish by John Sayles and the second from the first episode of the Saga The Lord of the Rings.
Virtual space and cinema: the front-back presentation of sound
Conference on Interdisciplinary Musicology .