Our part of the Sound Directions project, in consultation with a few folks on this list, is in the middle of conducting research on part of this issue. Preliminary results suggest that there are polarity and phase distortion issues related to capturing material moving backwards, which is one big reason for wanting to reverse a sound file in the computer. The engineer doing this research is on the way to AES so I can't comment more specifically at the moment. We will be publishing on this and other parallel transfer-related issues by the end of the year.
Associate Director for Recording Services
Archives of Traditional Music
Co-Chair, ARSC Technical Committee
From: Association for Recorded Sound Discussion List [mailto:[log in to unmask]] On Behalf Of Steven Smolian
Sent: Thursday, October 08, 2009 10:36 AM
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Subject: [ARSCLIST] Reverse engineering
Is there a loss of data accuracy when reversing a sound file? In mono? In stere?