# TAU: A Benchmark for Cultural Sound Understanding Beyond Semantics

arXiv: https://arxiv.org/abs/2509.26329 · HTML: https://mlsanity.com/paper/2509.26329/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- Builds on 29 of its 33 references that are in the map.
- First posted on arXiv 30 Sep 2025.

## Builds on (most cited first, 29 of 29)

- [The Llama 3 Herd of Models](https://mlsanity.com/paper/2407.21783/) (2024)
- [Robust Speech Recognition via Large-Scale Weak Supervision](https://mlsanity.com/paper/2212.04356/) (2022)
- [Gemma 3 Technical Report](https://mlsanity.com/paper/2503.19786/) (2025)
- [Qwen2-Audio Technical Report](https://mlsanity.com/paper/2407.10759/) (2024)
- [FSD50K: An Open Dataset of Human-Labeled Sound Events](https://mlsanity.com/paper/2010.00475/) (2020)
- [MMAU: A Massive Multi-Task Audio Understanding and Reasoning Benchmark](https://mlsanity.com/paper/2410.19168/) (2024)
- [AIR-Bench: Benchmarking Large Audio-Language Models via Generative Comprehension](https://mlsanity.com/paper/2402.07729/) (2024)
- [VoiceBench: Benchmarking LLM-Based Voice Assistants](https://mlsanity.com/paper/2410.17196/) (2024)
- [BLEnD: A Benchmark for LLMs on Everyday Knowledge in Diverse Cultures and Languages](https://mlsanity.com/paper/2406.09948/) (2024)
- [AudioBench: A Universal Benchmark for Audio Large Language Models](https://mlsanity.com/paper/2406.16020/) (2024)
- [Dynamic-SUPERB: Towards A Dynamic, Collaborative, and Comprehensive Instruction-Tuning Benchmark for Speech](https://mlsanity.com/paper/2309.09510/) (2023)
- [Audio-Reasoner: Improving Reasoning Capability in Large Audio Language Models](https://mlsanity.com/paper/2503.02318/) (2025)
- [Dynamic-SUPERB Phase-2: A Collaboratively Expanding Benchmark for Measuring the Capabilities of Spoken Language Models with 180 Tasks](https://mlsanity.com/paper/2411.05361/) (2024)
- [SD-Eval: A Benchmark Dataset for Spoken Dialogue Understanding Beyond Words](https://mlsanity.com/paper/2406.13340/) (2024)
- [DeSTA2.5-Audio: Toward General-Purpose Large Audio Language Model with Self-Generated Cross-Modal Alignment](https://mlsanity.com/paper/2507.02768/) (2025)
- [DeSTA2: Developing Instruction-Following Speech Language Model Without Speech Instruction-Tuning Data](https://mlsanity.com/paper/2409.20007/) (2024)
- [MuChoMusic: Evaluating Music Understanding in Multimodal Audio-Language Models](https://mlsanity.com/paper/2408.01337/) (2024)
- [SAKURA: On the Multi-hop Reasoning of Large Audio-Language Models Based on Speech and Audio Information](https://mlsanity.com/paper/2505.13237/) (2025)
- [Chat-Driven Text Generation and Interaction for Person Retrieval](https://mlsanity.com/paper/2509.12662/) (2025)
- [Benchmarking Open-ended Audio Dialogue Understanding for Large Audio-Language Models](https://mlsanity.com/paper/2412.05167/) (2024)
- [Speech-IFEval: Evaluating Instruction-Following and Quantifying Catastrophic Forgetting in Speech-Aware Language Models](https://mlsanity.com/paper/2505.19037/) (2025)
- [Building a Taiwanese Mandarin Spoken Language Model: A First Attempt](https://mlsanity.com/paper/2411.07111/) (2024)
- [Audio Entailment: Assessing Deductive Reasoning for Audio Understanding](https://mlsanity.com/paper/2407.18062/) (2024)
- [Listen and Speak Fairly: A Study on Semantic Gender Bias in Speech Integrated Large Language Models](https://mlsanity.com/paper/2407.06957/) (2024)
- [Emo-bias: A Large Scale Evaluation of Social Bias on Speech Emotion Recognition](https://mlsanity.com/paper/2406.05065/) (2024)
- [ToxicTone: A Mandarin Audio Dataset Annotated for Toxicity and Toxic Utterance Tonality](https://mlsanity.com/paper/2505.15773/) (2025)
- [VisTW: Benchmarking Vision-Language Models for Traditional Chinese in Taiwan](https://mlsanity.com/paper/2503.10427/) (2025)
- [EMO-Debias: Benchmarking Gender Debiasing Techniques in Multi-Label Speech Emotion Recognition](https://mlsanity.com/paper/2506.04652/) (2025)
- [Representing the Under-Represented: Cultural and Core Capability Benchmarks for Developing Thai Large Language Models](https://mlsanity.com/paper/2410.04795/) (2024)

## Built on by (most cited first, 1 of 1)

- [Encoder-Side Neuron Identification and Amplification for Acoustic Perception in Large Audio-Language Models](https://mlsanity.com/paper/2607.11801/) (2026)

## Abstract (arXiv)

Large audio-language models are advancing rapidly, yet most evaluations emphasize speech or globally sourced sounds, overlooking culturally distinctive cues. This gap raises a critical question: can current models generalize to localized, non-semantic audio that communities instantly recognize but outsiders do not? To address this, we present TAU (Taiwan Audio Understanding), a benchmark of everyday Taiwanese "soundmarks." TAU is built through a pipeline combining curated sources, human editing, and LLM-assisted question generation, producing 702 clips and 1,794 multiple-choice items that cannot be solved by transcripts alone. Experiments show that state-of-the-art LALMs, including Gemini 2.5 and Qwen2-Audio, perform far below local humans. TAU demonstrates the need for localized benchmarks to reveal cultural blind spots, guide more equitable multimodal evaluation, and ensure models serve communities beyond the global mainstream.