arXiv:2508.20976v2 Announce Type: replace Abstract: Large audio-language models (LALMs) extend language understanding into the auditory domain, yet their ability to perform low-level listening, such as pitch and duration detection, remains underexplored. However, low-level listening is critical for real-world, out-of-distribution tasks where models must reason about unfamiliar sounds based on fine-grained acoustic cues. To address this gap, we introduce the World-of-Whale benchmark (WoW-Bench) to evaluate low-level auditory perception and cognition using marine mammal vocalizations. We use marine mammal vocalizations as out-of-distribution sound events to better assess models' low-level listening and so that the models do not rely on prior knowledge of the sound events. WoW-bench is composed of a Perception benchmark for categorizing novel sounds and a Cognition benchmark, inspired by Bloom's taxonomy, to assess the abilities to remember, understand, apply, and analyze sound events. For the Cognition benchmark, we additionally introduce distractor questions to evaluate whether models are truly solving problems through listening rather than relying on other heuristics. Experiments with state-of-the-art LALMs show performance far below human levels, indicating a need for stronger auditory grounding in LALMs.