Frog calls are extremely loud. So each male stridently calls his loudest to drown out the others and attract a distant female. The frog's lungs protect his ears by equalizing pressures between the inner and outer surfaces of the eardrum. The eardrum does vibrate in response to his own call but only with a very small amplitude. You ask if any other animal uses its lungs to hear.
Many fish do.
They hear with an lung-like air bladder, specialized for sound reception. Sound travels underwater to the air bladder, vibrates the air sac, which, in turn, vibrates the fish's inner ear. Frogs may be using the same system as their ancient ancestors, the fish, do.