There are myriad of Android devices around and each has different customizations depending on the manufacturer. Some OEMs like HTC has included Beats audio in their phone and Sony has Xloud, but phones from local small OEMs lack any audio customizations. If you are an audiophile you might want to improve your handsets audio effects.
There are some applications and tools available to tweak Audio effects on Android devices including Beats and Xloud enhancements. There is another mod called ViPER4Android Audio Effects that allows all Android devices starting from Android 2.3 to Android 4.3 to tweak their Audio effects to meet their sensibilities. This app is developed by XDA developer Viper520, it is a popular Audio mod in China.
Viper4Android or V4A for short improves Bass with dynamic bass system with ViPER Bass. With its Viper clarity and XHiFI technology it improves clarity of the audio. It supports Convolver in the mod which lets you load any Impulse response sample (IRS) you have. You can have other users IRS samples also, browse this thread for those.
Download V4A from this thread at XDA, installation instructions can be found on the same thread.