Why?
I can.
The answer is...
1.The roof has nothing to do with reflections or the acoustics of the interior shell unless the interior shell has a very low Transmission loss. Usually, at least in residential construction, the roofs are splayed for two reasons. Water abatement and ease of spanning long distances by virtue of trussing. Since trussing requires a bottom chord, this "normally" results in a flat ceiling, although the use of Scissor trusses will allow an interior splayed ceiling. On the other hand, if a roof is built via rafters, then "usually", a ceiling JOIST is required to keep the outer walls from deflecting outward due to roofing weight. Again, this creates a flat ceiling..UNLESS, the rafters are actuall BEAMS. Which then allow a splayed ceiling plane too.
So..if you are planning any type of splayed ceiling, unless you have height to build a "decoupled" second leaf, the ceiling will be an integeral part of the roof. As such, structural transmission of sound to the roof is inherent. For those who are planning on a studio from the ground up, all these considerations must be addressed.
2. The roof is part of the exterior envelope, and as such needs to match the TL of the rest of the shell as much as possible. Unless of course it is 2' thick concrete or the walls are very high
This also has to do with sound propagation to adjacent neighbors, your budget, needs and existing construction
3. If you are referring to a CEILING, this is part of the interior envelope, and is usually relatively much lighter in construction than an exterior. Thats not to say it shouldn't have a very high TL also.
4. If you ARE referring to a ceiling, then which room are you referring to? A Control Room or Live Room?
5. If you are referring to a CR, then the "school of thought" paradyme is at play. One team suggests the benifit of a sloped ceiling does not justify the expence, as there are only 2 reasons for it. One..to prevent flutter echo, and two, to reflect early reflections to the back wall to create a RFZ(reflection free zone). Both of which can be addressed by absorption, which is much cheaper. This view is a financial value as well as acoustics judgement as one of the best acousticians in the world is on this team.
The other teams view is... absorption removes "valuable" energy from the room, which they deem important enough to expend mucho bucks to implement by virtue of splaying the ceiling upwards from front to back at a minimum of 12 degrees. Sometimes this is done in two steps, although it takes a very experienced acoustician to calculate the reflection "ghost" images to correctly place these planes in relationship to engineering position in order to create an effective RFZ. Not only is the ceiling splayed, so are the side walls. This is done to direct EARLY REFLECTIONS in such a way they do not interfere with the direct sound from the monitors and to create a long TIME DELAY GAP. Most contemporary Studio designers are on this team.
And sometimes, they will STILL use absorption above the engineering position regardless if the ceiling is splayed. And sometimes, they will build ENORMOUS bass traps there as well. Which makes me wonder why they splayed it in the first place.
Two things they don't want. At least untill some designer has enough clout to convince clients otherwise.
a. a ceiling sloped DOWNWARDS towards the rear wall from any point front to back.
b. A REVERSED cathedral type ceiling. This is called a "compression" ceiling which was the new "school of thought" in the late 70's. After a short lived period of celebrity status was enjoyed by the studio designer who initiated this school of thought, enough engineers discovered sonic anomolies that were attributed to this idea, and it fell out of vogue. Whch tells me a lot of this stuff is ambiguous and based on a given Studio Designers preferences...and reputation.
Although, over time, proven design philosophys remain in use.
6. If you are referring to a Live Room, then other justifications come into play. First is ceiling HEIGHT. Since a microphone for a vocalist in a normal resididential room is within 30" of a FLAT ceiling, COMB FILTERING is the main concern. In this situation, absorption above the mic is the treatment dejour
for abatement. For those with the luxury of a higher FLAT ceiling, adustable absorption/diffusion panels are usually employed. For those who are fortunate enough to build from the ground up, or have an existing room with both a high and splayed ceiling, again, a combination of treatments is the norm. However, most PRO studios have a very high FLAT ceiling in the live room, as usually, these are commercial buildings with FLAT roofs.
So, to answer your question. It depends. On many factors.