Sa'id bin Jubayr narrates from Ibn Abbas (may Allah be pleased with them both) that the Messenger of Allah (peace and blessings be upon him) said: "Whoever hears the adhan and then does not respond to it (that is, does not come for the prayer), has no prayer."
Qurad Abu Nuh followed him from Shu'bah in attributing it to the Prophet, as mentioned earlier, but other trustworthy narrators differed from them both.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجمعة / 5584