X^3-OPD: Distilling Reasoning into Large Audio-Language Models via On-Policy Alignment

Large Audio-Language Models (LALMs) have made significant progress in audio understanding, yet they primarily operate as perception-and-answer systems without explicit reasoning processes. Existing methods for enhancing audio reasoning rely either on supervised chain-of-thought (CoT) fine-tuning, which is limited by training data quality, or on reinforcement learning (RL) with coarse rewards that do not directly evaluate reasoning quality. As a result, the generated reasoning chains often appear well-structured yet lack specific acoustic grounding. We propose Audio-DeepThinker, a framework built on two core ideas. First, we introduce a hybrid reasoning similarity reward that directly supervises the quality of generated reasoning chains by combining an LLM evaluator assessing logical path alignment, key step coverage, and analytical depth with an embedding similarity component enforcing semantic alignment with reference reasoning chains. Second, we propose a progressive two-stage curriculum that enables high-quality CoT reasoning to emerge through pure RL exploration, without any supervised reasoning fine-tuning, from an instruction-tuned model that possesses no prior chain-of-thought capability. Stage 1 trains on foundational audio QA with the hybrid reward to foster basic reasoning patterns, while Stage 2 shifts to acoustically challenging boundary cases with an LLM-only reward for greater reasoning diversity. Audio-DeepThinker achieves state-of-the-art results on MMAR (74.0%), MMAU-test-mini (78.5%), and MMSU (77.26%), winning 1st Place in the Interspeech 2026 Audio Reasoning Challenge (Single Model Track). Interpretability analyses further reveal that RL training primarily reshapes upper-layer MoE gating mechanisms and that reasoning tokens crystallize progressively in the upper transformer layers, offering mechanistic insights into how audio reasoning emerges through exploration.

Large Audio-Language Models (LALMs) have shown strong performance on a wide range of audio understanding tasks, yet they still struggle with complex audio reasoning. A practical way to improve such capabilities is post-training, whose effectiveness critically depends on the quality and diversity of training data. However, existing audio-language datasets often contain substantial redundancy, where many samples are highly similar in acoustic content and thus provide overlapping supervisory signals. Such redundancy not only increases annotation cost, but also limits corpus diversity and reduces the effectiveness of post-training. To address this issue, we propose a redundancy-aware data construction pipeline for building reasoning-oriented supervision for LALMs. Specifically, we first perform acoustic similarity-based deduplication across raw audio datasets to improve corpus diversity. We then integrate existing audio captions and question-answer pairs into a unified multiple-choice format. Based on these unified annotations, we leverage Qwen3-30B to generate chain-of-thought (CoT) rationales for reasoning-oriented supervision. Based on this pipeline, we construct AudioDER, a reasoning-oriented post-training dataset containing approximately 191k samples spanning sound, speech, and music. Each sample consists of an audio clip, a multiple-choice question, four answer candidates, an audio caption, and a CoT rationale. Extensive experiments show that post-training on AudioDER consistently improves the performance of Qwen2-Audio-7B-Instruct on multiple audio reasoning benchmarks, including MMAU-mini, MMSU, and MMAR. We hope AudioDER can serve as a valuable resource for advancing audio reasoning research and the development of more capable LALMs.

Large Audio Language Models (LALMs) have shown strong performance on audio reasoning benchmarks, but accuracy alone cannot distinguish true reasoning from superficial pattern matching, often overestimating reasoning ability since high scores may result from guessing rather than genuine audio understanding. Evaluating the reasoning process itself is essential for improving LALMs' reasoning ability, yet remains challenging. Existing methods either rely on costly human annotation or opaque LLM-as-judge approaches, making them impractical, biased, and lacking transparency. Moreover, audio reasoning introduces unique challenges absent in text-based settings, perceptual hallucination and cross-modal alignment between audio understanding and textual inference, hence text-based evaluation frameworks cannot be directly applied. Therefore, we propose ARIA-Rubrics (Audio Reasoning Integrity Assessment), a lightweight, annotation-free gold reasoning chains, automatic and transparent framework comprising six complementary metrics that evaluate audio reasoning quality across perceptual grounding, reasoning coherence, and answer consistency. We use Chain-of-Thought prompting as an externalization mechanism to make the reasoning process observable. Experiments on 9 models across 2 benchmarks identify three reasoning modes of current LALMs with actionable directions for future development, with ARIA-Rubrics achieving high correlation with human judgments. The code is available at the Github Repository.