@inproceedings{guo-etal-2026-survey, title = "A Survey of Audio Reasoning in Audio Foundation Models", author = "Guo, Zhihan and Cui, Wenqian and Lin, Guan-Ting and Tan, Daxin and Li, Jingyao and Zheng, Qiyong and Wang, Dingdong and Xiong, Jing and Shi, Han and Jia, Jiaya and King, Irwin", 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.349/", pages = "7295--7312", ISBN = "979-8-89176-462-0" }