@inproceedings{sheng-etal-2026-think, title = "Think Smart, Not Hard: Difficulty Adaptive Reasoning for Large Audio Language Models", author = "Sheng, Zhichao and Zhou, Shilin and Gong, Chen and Li, Zhenghua", editor = "Liakata, Maria and Moreira, Viviane P. and Zhang, Jiajun and Jurgens, David", booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {ACL} 2026", month = jul, year = "2026", address = "San Diego, California, United States", publisher = "Association for Computational Linguistics", url = "https://preview.aclanthology.org/ingest-acl/2026.findings-acl.1640/", pages = "32771--32790", ISBN = "979-8-89176-395-1" }