When Vocal Tone and Literal Meaning Diverge: An Acoustic-Semantic Incongruity Study for Large Audio-Language Models

Affective cues across modalities may be incongruous (e.g., sarcasm or mocking praise), potentially leading to misinterpretation when relying on a single modality. Large Audio-Language Models (LALMs) have recently gained popularity and been applied to multimodal emotion recognition, but their ability to disentangle acoustic and semantic cues, especially in incongruent cases, remains underexplored. To address this gap, we introduce CREMA-ASIS, a dataset specifically created to investigate incongruence between acoustic emotion and semantic sentiment cues. It pairs acoustic emotion labels with semantic sentiment polarities. Using this dataset, we evaluate LALM biases within a multitask framework and conduct a layer-wise analysis to identify modality dominance across layers. Our findings reveal that LALMs struggle with semantic-acoustic incongruent cases, rarely predicting incongruity, and that LALMs are predominantly influenced by semantic information. However, supervised fine-tuning significantly improves LALM performance on our CREMA-ASIS test set while preserving transcription accuracy and joint emotion recognition. Results demonstrate potential for enhancing both acoustic and semantic understanding on out-of-domain data.