The aim of the invention is to control the bass reproduction of audio signals in electroacoustic transducers based on the psychoacoustic principle denoted by the term "virtual pitch" or "residual hearing (hearing of missing fundamental)", in such a way that the perception of the virtual bass reproduction of the audio signals is improved in relation to prior art. To this end, the reproduction of the low pitched frequencies or basses released in the electroacoustic transducer is controlled by the amplification of the harmonic waves already contained in the audio signals, in the form of a simulation, in such a way that the listener experiences or perceives an improved bass reproduction. The control or simulation can thus be carried out in both a digital manner, by means of a program module in a digital signal processor of an electronic appliance for outputting and/or reproducing audio signals using the electroacoustic transducer, and in an analog manner, by means of a hardware circuit between a digital analog transducer and a final amplifier of the electronic appliance for outputting and/or reproducing audio signals using the electroacoustic transducer.