Finding a formal academic "paper" on creating sound mods for Euro Truck Simulator 2 (ETS2) is tricky because most of the knowledge lives in developer documentation and community wikis rather than scientific journals.
If you are looking for the most authoritative "papers" or guides, these three are essential: ETS2 Create sound mods
If you're writing about this or starting a project, focus on these technical pillars: Finding a formal academic "paper" on creating sound
High-quality mods typically use 48kHz/24-bit samples to avoid artifacting when the game engine shifts the pitch up or down. Getting Started It explains the project structure, how to use
This is the official technical manual. It explains the project structure, how to use the SCS FMOD template, and how the game engine communicates with sound events.
Since ETS2 uses FMOD, understanding the "Events," "Parameters" (like engine_rpm or exhaust_load ), and "Buses" within FMOD Studio is the actual science behind the mod.
You no longer just swap files. You create a .bank file that contains the logic for how sounds pitch-shift and cross-fade based on game telemetry.