Read this ... it describes how the brain processes reflected sounds, and how the imaging of speakers depends on the delay of the reflected signal path (relative to the direct path) being outside a range.
http://www.audiophysic.de/info/aufstellung/index_e.html
With this in mind it should be OK to have the rear wall immediately behind you (i.e. right next to your head), or several feet behind you.
My personal experience is that several feet behind is better, not because of time delays and the like, but just because sitting close to the rear wall reinforces the bass too much, making the music sound congested.
http://www.audiophysic.de/info/aufstellung/index_e.html
With this in mind it should be OK to have the rear wall immediately behind you (i.e. right next to your head), or several feet behind you.
My personal experience is that several feet behind is better, not because of time delays and the like, but just because sitting close to the rear wall reinforces the bass too much, making the music sound congested.