@inproceedings{ma-etal-2026-perception, title = "Perception Is the Bottleneck for Large Audio Reasoning Models", author = "Ma, Ziyang and Xu, Ruiyang and Tu, Wenming and Xing, Zhenghao and Wang, Yuxuan and Chu, Yunfei and Xu, Jin and Yu, Kai and Lin, Junyang and Chng, Eng Siong and Chen, Xie", editor = "Lee, Hung-Yi and Dev, Sunipa and Li, Jessy and Elliott, Desmond", booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {EMNLP} 2026", month = oct, year = "2026", address = "Budapest, Hungary", publisher = "Association for Computational Linguistics", url = "https://aclanthology.org/2026.findings-emnlp.1272/", pages = "26908--26923", ISBN = "979-8-89176-462-0" }