Understanding spoken language requires mapping acoustic input onto stored phonological and lexical representations. Speech tokens, however, are notoriously variable: they fluctuate within speakers, across speakers, and in different acoustic environments. As listeners, we must therefore perceive speech in a manner flexible enough to accommodate acoustic signals that imperfectly match our expectations. When these mismatches are small, comprehension can proceed with minimal effort; when acoustic variations are more substantial, additional cognitive resources are required to process the signal. A schematic model of speech comprehension is shown in Figure ​Figure1,1, emphasizing that different degrees of acoustic mismatch will require varying levels of cognitive recruitment. Recent research increasingly supports a critical role for executive processes—such as verbal working memory and cognitive control—in understanding degraded speech (Wingfield et al., 2005; Eckert et al., 2008; Ronnberg et al., 2013). However, to date, the literature has focused on sources of increased acoustic challenge that originate in the listener (hearing loss) or in the listening environment (background noise). Largely unexplored are the cognitive effects of accented speech (i.e., speech produced by a speaker who does not share a native language or dialect with the listener), a ubiquitous source of variability in speech intelligibility. Here we argue that accented speech must also be considered within a framework of listening effort. Figure 1 (A) Speech signals that match listeners' perceptual expectations are processed relatively automatically, but when acoustic match is reduced (for example, due to noise or unfamiliar accents), additional executive resources are needed to compensate. (B) ...