Listen Then Reason: Perception-Grounded Test-Time Reinforcement Learning for Large Audio-Language Models

Large audio-language models (LALMs) are increasingly used for a broader range of audio reasoning tasks. These models typically incorporate audio representations into a large language model (LLM) backbone to enable multimodal reasoning. Recent test-time reinforcement learning (TTRL) methods further improve LLM reasoning capability by leveraging unlabelled test data after pre-training. However, the importance of the perceptual capability of LALMs remains underexplored, particularly how much acoustic evidence is integrated and relied upon during reasoning, and how this contributes to final task performance. This gap limits the development of effective post-training methods like TTRL for audio reasoning. In this work, we first analyse how audio information is integrated and utilised during reasoning process. We quantify layer-wise perceptual reliance and show that stronger acoustic reliance is associated with higher accuracy and a larger performance gain attributable to the audio input. Building on this, we propose Perception-Grounded TTRL (PG-TTRL), which aligns label-free test-time optimisation with perceptually grounded reasoning, encouraging the model to structure its reasoning more strongly on the audio input. Experiments across LALMs and benchmarks show that PG-TTRL consistently improves reasoning performance over both the base models and standard TTRL, showing the value of perceptual-grounding optimisation for test-time audio reasoning.