This is how the 3d sounds work, the emit sound comes from the pivot point of the entity.
It sounds like you've got to play with your listener settings, they're pretty twitchy and all dependant on the scale of your world.
Here's an example to help you play with the settings:
Replace the bim.wav with a wav of your own.
Graphics3D 640,480
MoveMouse 320,240
camera=CreateCamera()
light=CreateLight(2)
PositionEntity light,100,100,100
emitter=CreateCube()
rolloff_factor#=.1
doppler_scale#=10
distance_scale#=.5
listener=CreateListener(camera,rolloff_factor,doppler_scale,distance_scale)
sound=Load3DSound("bim.wav")
sound_play=EmitSound(sound,emitter)
PositionEntity emitter,-10,0,-100
x#=0
Repeat
PositionEntity emitter,0,0,Sin(x)*200
PositionEntity camera,Float(MouseX()-320)/10,0,0
If Not ChannelPlaying(sound_play) Then sound_play=EmitSound(sound,emitter)
x=x+.1
If x>359 Then x=0
UpdateWorld
RenderWorld
Text 0,0,"Distance:"+EntityDistance(camera,emitter)
Text 0,10,"Fall off:"+falloff_distance
Flip
Until KeyHit(1)
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