I started my cables experience as a total non-believer.. My formation is 100% scientific.
After two years of trying cables patiently, I'm completely sure there are audible differences, other than those caused by different resistance. Our brain seems to elaborate and amplify tiny differences.
From my list of cables introduction:
"low resistance is symptom of quality of wires, plugs, and solders (together with total thickness of the conductor, of course).
low resistance is important to get minimum total output impedance (of course, if your source output impedance is high, total will be high regardless of cable resistance), in order to minimize tonal alterations when using iems with balanced armatures.
it's also convenient to decrease attenuation and to increase damping factor and efficiency.
(considering my gear, i'd aim to cables below 200mΩ resistance, ~26awg).
cables don't sound, they can only degrade sound more or less.
material and quality of the conductor, plugs, and sleeves, contribute to minimize degradation.
the ideal cable wouldn't degrade sound, so you could reach the limits of your source and phones.
usual measurements don't reveal significant differences in tonality nor distortion. but when rolling cables while listening music, many of us find differences about background noise and stage, which can affect to thickness, definition, separation, and imaging perception. they are not big differences, but noticeable. all these parameters are not easily measurable, and our brain is very special when perceiving sound.
when you plan to buy a cable, you should consider all this. if your sources and/or phones have low quality, it's absurd to get a fancy expensive cable: the bottleneck won't be in the cable.
once you get decent quality gear, you have to remember than in audio every next upgrade is more expensive to get smaller improvement. the limit is your perfectionism grade, and your wallet.
a good idea is to keep proportion, or to pass when you know that the improvement is not worth it compared to the cost.
Other considerations about capacitance, geometry, and isolation of cables
there is some consensus about copper and silver (true silver, not tin or other alloys): copper preserves lows better, silver preserves highs better. not demonstrated once again, but some people affirm to be able to distinguish between them."
So i became a believer in cables, overwhelmed by the weight of my personal experience.