Bronchial breathing is typically heard over areas of lung consolidation, such as in pneumonia.
This occurs because the consolidated lung tissue becomes airless, allowing sound vibrations from the larger airways to be conducted clearly to the chest wall.
Since there is less filtering of high-frequency sounds, bronchial breath sounds are louder and harsher than normal vesicular breathing.
Therefore, Assertion (A) is true and Reason (R) accurately explains why bronchial breathing is heard in pneumonia.
So, both statements are correct and (R) is the correct explanation of (A).