According to Dr Sharib:

"As-Sami' is the One Who hears. He hears without ears unlike people who hear
with ears......'Allah hears and will continue to hear for all time, whereas you
could not hear if you became deaf. You can hear from near but not what is said
at a distance. Allah hears from near and far....Allah hears without a need of a
voice to hear.'

'To emulate the name you should be thankful to Allah for His various gifts. You
should not hear slander and backbiting about others.'
Appropriate recitation can ensure acceptance of prayers.

see 'The 99 Most Beautiful Names of Allah' by Dr Zahurul Hassan Sharib

Some other references:

Al-Ghazali says:

'He (God) hears secrets as well as whispers and even what is subtler and more
concealed than these....'

(Al-Ghazali - The Ninety-nine Beautiful Names of God. Trans. Burrel/Daher: ITS: 1992.)

The association in the verse from the holy Qur'an of the Divine qualities of
hearing and seeing with the Miraj (the holy Prophet's ascent to heaven) is not
coincidental or casual.

The seeing and hearing of the sufi saints is not like that of others. I have heard
the following story of Nawob Gudri Shah Baba - the spiritual guide of Dr Sharib
- that when someone criticised him for seeing films, he asked that person to
accompany him to the cinema. To the suprise and astonishment of that critic he
found that in the film he heard and saw only the conversations of the saints,
despite the fact it was a perfectly normal movie.

Bismillah ir Rehman ir Rahim
The All-Hearing
The Hearer
(As-Samee' , As-Samii)  
Qur'an 17:1
Glory to (Allah)
Who did take His Servant
For a Journey by night
From the Sacred Mosque
To the Farthest Mosque,
Whose precincts We did
Bless, - in order that We
Might show him some
Of Our Signs: for He
Is the One Who heareth
And seeth (all things).
Subhaanallaziii as-raa bi-'Abdihii
laylam-minal Masjidil Haraami
'ilal-Masjidil - 'Aqsallazii baaraknaa
haw-lahuu li-nuriyahuu min
'Aayaat-inaa: 'innahuu

ur'an 17:1 (Y. Ali trans.)