This thesis examines the perceptual and cognitive aspects of binaural audio experiences in film through two complementary studies in ecologically valid conditions, using an absolute self-reported judgment method. The aim was to explore perceptual auditory attributes such as spatial perception, externalisation, timbral impression, and their relationship with the immersive experience in a variety of critical and non-critical listening environments. Study I investigated acoustic incongruence's impact on auditory perception by comparing two listening conditions using binaural room impulse responses (BRIRs) of a 7.0.4 Dolby Atmos setup from different environments: a critical listening room and a reverberant living room. The findings revealed that reverberation significantly influenced spatial and immersive experiences, surpassing the importance of physical-virtual environment congruency. This effect proved more prominent in the reverberant environment. While participants showed preference for more reverberant conditions even in incongruent setups, high reverberation negatively impacted comprehension and dialogue intelligibility. Study II broadened the investigation by comparing three distinct playback conditions: anechoic binaural (ANC), reverberant binaural (APL), and loudspeaker-based (SPK). Using excerpts from Top Gun: Maverick and La La Land, the study demonstrated that, even under these conditions, no differences were found in the immersive experience. Significant differences were found for the Timbral Impression factor, particularly when comparing the binaural conditions to the loudspeaker one. Under these conditions, a different grouping of auditory factors was found compared to Study I. Notably, Timbral Impression was formed as a more stable factor than initially hypothesised and the items initially created for the Externalisation factor remained under the same category.Comparative analysis of the studies revealed significant insights into perceptual organisation of the auditory factors. While Study I showed distinct Vertical and Horizontal dimensions for Localisation and Envelopment, Study II found these elements merged into a single Spatial Impression factor, suggesting that naïve listeners process spatial attributes more holistically when presented with broader acoustic contrasts. The research also identified Plausibility as a crucial intermediary factor connecting externalisation, timbre, and immersion, with stronger presence in reverberant conditions where spatial cues aligned with natural environment expectations.The findings have important implications for binaural audio applications in film. The research is in line with previous findings in similar studies using laboratory conditions with specific stimuli and pink noise. The emergence of a unified Spatial Impression factor emphasizes the importance of cohesive auditory experiences for naïve listeners. Additionally, the consistent significance of Timbral Impression across conditions highlights the critical role of spectral balance and clarity in audio design, particularly for spatial audio for headphone reproduction. This thesis advances the understanding of binaural audio perception by examining the link between spatial, spectral, and cognitive factors in shaping immersive experiences