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In Wwise there are two different panning rules: headphones and speakers. By default, all platforms use the speakers panning rule with the exception of portable consoles (such as Android and iOS), which use the headphones panning rule. The difference between the two modes is subtle but helps to provide a realistic and accurate audio experience depending on your listening set-up. This setting can be auditioned in Wwise but can also be set in the game at run-time.
To audition the two modes:
From the menu bar, click Audio > Stereo Channel Configuration (Headphones)
From the menu bar, click Audio > 5.1 Channel Configuration
To set the panning rule in the game, please refer to AK::SoundEngine::SetPanningRule in the SDK documentation.