As of 2014, no research concludes that dogs receive enjoyment from listening to music. Studies have illustrated that certain types of sounds and music can produce, calming effects, as well as, agitating effects in dogs. Music can create positive, negative and neutral effects on a dog's behavior.
Dogs do not perceive music in the same manner that humans do. Dogs are largely indifferent to human music, which is composed by and for humans. While animals are good at recognizing absolute pitch, only humans can distinguish relative pitch, so it's unlikely that dogs possess the same appreciation for music as humans.
Dogs respond more readily to music with tempos that match their heart rates, frequencies near their vocalizations, and long clear notes. Scientists call this species-specific music. Longer tones with slower rhythms and lower frequencies, relative to a dog's physiology and psychology, often produce calming effects, while music with short, shrill tones induces anxiety and unease.