Speech Language Models (SLMs) are increasingly deployed in multi-speaker environments, yet their ability to attribute speech to the correct speaker and reason over speaker identities remains unclear. Hence, we introduce **HEAR**, a conceptually hierarchical benchmark diagnosing the foundational capabilities of speaker-attributed reasoning, comprising 2.4K human-verified samples from 887 diverse multi-party audio clips. Evaluating 20 leading SLMs on HEAR reveals they struggle with these foundational tasks, often relying on semantic priors rather than actual vocal cues. To address this, we present **A2R**, a 30B model optimized on *Counterfactual Audio with Speaker-level Hard negatives* (**CASH**), a dataset designed to guide the model to prioritize acoustic vocal cues over linguistic signals. A2R achieves strong performance on HEAR and exhibits zero-shot generalization to diverse multi-speaker downstream tasks, demonstrating that learned speaker attribution unlocks the model’s latent capacity for speaker-aware reasoning. All resources are available on our https://attributetoreason.github.io/AttributeToReason/

While recent Spoken Language Models (SLMs) have been actively deployed in real-world scenarios, they lack the capability to discern Third-Party Interruptions (TPI) from the primary user’s ongoing flow, leaving them vulnerable to contextual failures. To bridge this gap, we introduce TPI-Train, a dataset of 88K instances designed with speaker-aware hard negatives to enforce acoustic cue prioritization for interruption handling, and TPI-Bench, a comprehensive evaluation framework designed to rigorously measure the interruption-handling strategy and precise speaker discrimination in deceptive contexts. Experiments demonstrate that our dataset design mitigates semantic shortcut learning—a critical pitfall where models exploit semantic context while neglecting acoustic signals essential for discerning speaker changes. We believe our work establishes a foundational resource for overcoming text-dominated unimodal reliance in SLMs, paving the way for more robust multi-party spoken interaction. The code for the framework is publicly available at https://tpi-va.github.io