UALM: Unified Audio Language Model for Understanding, Generation and Reasoning - Tian, Jinchuan; Lee, Sang-gil; Kong, Zhifeng; Ghosh, Sreyan; Goel, Arushi; Yang, Chao-Han Huck; Dai, Wenliang; Liu, Zihan; Ye, Hanrong; Watanabe, Shinji; Shoeybi, Mohammad; Catanzaro, Bryan; et al. (International Conference on Learning Representations, 2026)