The hearing instrument comprises a circuit (12) for transforming an audio signal (11) into an output signal (13). This circuit (12) comprises emphasis means for emphasising in the output signal (13) substantial intensity changes of the audio signal (11). The emphasis means are embodied so as to emphasise the output signal (13) during a period of about 10 ms when an intensity change rate of the audio signal (11) exceeds a predetermined value. In this way, the time domain response of a normal hearing person is approximated.
