I know where this question is coming from. I sometimes like to plug my iPhone into the USB cable so it keeps being charged while I also like to play some type of videos like Periscope on the phone at all time. This leads to a problem that the AUX output from the iPhone will have background hiss noise because the USB port being plugged in.
So having the phone playing audio via the USB is the only method that can give you high quality audio output.
But unfortunately there is no commercially available method to create a USB audio receiver on OSX. But, there is an alternative. First, you must enable the iPhone's hotspot via USB. This can be done through purchasing hotspot plan from your wireless carrier or other illegal methods. Second, you must install a wireless audio receiver software like airfoil or airserver on your OSX. Third, you must enable the USB connection on your OSX's system setting under network. The name of such connection can be vary and unpredictable. Take your best guest. Fourth, enabling the audio playback on your iPhone via airplay. If you don't see the airplay, it means the connection isn't established successfully. Repeat the entire process until it does. It might never run successfully because of a number of reasons that can only be explained through a very long essay, of which I would not replicate here and now, and the connection may break after being established.
Note this method will slow down your OSX sometimes quite dramatically.