An audio processor (100, 200) configured for generating, for each of a set of one or more loudspeakers (112, 114), a set of one or more parameters (120, 122), which determine a derivation of a loudspeaker signal (164, 166) to be reproduced by respective loudspeaker (112, 114) from an audio signal (130, 210), based on a listener position (152, 172, 230) and loudspeaker positioning (154, 240) of the set of one or more loudspeakers (112, 114), wherein the loudspeaker positioning (154, 240) is defined by the position and orientation of the loudspeakers (112, 114); wherein the audio processor (100, 200) is configured to base the generation of the set of one or more parameters (120, 122) for the respective loudspeaker (112, 114) of the set of one or more loudspeakers (112, 114) on a loudspeaker characteristic (156, 250) of at least one of the set of one or more loudspeakers (112, 114), wherein the loudspeaker characteristic (156, 250) represents an emission-angle dependent frequency response of an emission characteristic of the at least one of the set of one or more loudspeakers, and wherein the audio processor (100, 200) is configured to set each set of one or more parameters (120, 122) separately depending on an angle at which the listener position (152, 172, 230) resides relative to an on-axis forward direction of the respective loudspeaker (112, 114) of the set of one or more loudspeakers (112, 114), wherein the audio processor (100, 200) is configured such that the set of one or more parameters (120, 122) for the respective loudspeaker (110, 112, 114) is adjusted so that the loudspeaker signal (164, 166) of the respective loudspeaker (112, 114) is derived from the audio signal (130, 210) to be reproduced by spectrally filtering with a transfer function which compensates a deviation of a frequency response of an emission characteristic (156, 250) of the respective loudspeaker (110, 112, 114) into a direction pointing from the loudspeaker position (154, 240) of the respective loudspeaker (110, 112, 114) to the listener position (152, 172, 230) from the frequency response of the emission characteristic (156, 250) of the respective loudspeaker (110, 112, 114) into the on-axis forward direction. wherein the audio processor (100, 200) is configured to base the generation of the set of one or more parameters (120, 122) for the respective loudspeaker (112, 114) of the set of one or more loudspeakers (112, 114) on a loudspeaker characteristic (156, 250) of at least one of the set of one or more loudspeakers (112, 114), wherein the loudspeaker characteristic (156, 250) represents an emission-angle dependent frequency response of an emission characteristic of the at least one of the set of one or more loudspeakers, and wherein the audio processor (100, 200) is configured to set each set of one or more parameters (120, 122) separately depending on an angle at which the listener position (152, 172, 230) resides relative to an on-axis forward direction of the respective loudspeaker (112, 114) of the set of one or more loudspeakers (112, 114), wherein the audio processor (100, 200) is configured such that the set of one or more parameters (120, 122) for the respective loudspeaker (110, 112, 114) is adjusted so that the loudspeaker signal (164, 166) of the respective loudspeaker (112, 114) is derived from the audio signal (130, 210) to be reproduced by spectrally filtering with a transfer function which compensates a deviation of a frequency response of an emission characteristic (156, 250) of the respective loudspeaker (110, 112, 114) into a direction pointing from the loudspeaker position (154, 240) of the respective loudspeaker (110, 112, 114) to the listener position (152, 172, 230) from the frequency response of the emission characteristic (156, 250) of the respective loudspeaker (110, 112, 114) into the on-axis forward direction.