Recent speech foundation models excel at multilingual automatic speech recognition (ASR) for high-resource languages, but adapting them to low-resource languages remains challenging due to data scarcity and efficiency constraints. Full-model fine-tuning is computationally expensive and prone to overfitting, while parameter-efficient methods like LoRA apply adaptation uniformly across layers, overlooking internal representations thus compromising effectiveness and efficiency. We analyze multilingual ASR models and reveal a U-shaped adaptability pattern: early and late layers are language-specific and require more adaptation, while intermediate layers retain shared semantics and need less. Building on this observation, we propose DAMA, a Depth-Aware Model Adaptation framework that allocates adaptation capacity according to each layer’s role. DAMA also introduces Singular Value Decomposition (SVD)-based initialization to constrain adaptation and preserve the U-shaped pattern, as well as a frozen middle-layer basis for further efficiency. Evaluated on 18 low-resource languages across two benchmark datasets, DAMA matches or surpasses state-of-the-art accuracy with 80% fewer trainable parameters, achieves a 29% error reduction under extreme data scarcity, and significantly improves memory, training time, and computational efficiency over baselines. These results highlight the benefits of structure-aware adaptation for efficient, scalable multilingual ASR.

Large audio language models (LALMs) process both speech and environmental acoustic cues, yet struggle to retain non-speech information across multi-turn interactions. The performance gap between semantic (speech) and acoustic (non-speech) understanding remains poorly understood, and the underlying mechanisms of representation and retrieval are still unclear. This work introduces EnvMem, a controlled multi-turn benchmark designed to study this gap and identify the root causes of failures at the representation (i.e., latent embeddings) and retrieval levels (i.e., attention allocation). We further conduct post-hoc interventions to probe representational structure and attention dynamics. Our results reveal representational trajectory drift as the key failure mode, while showing that attention allocation tested here does not consistently explain the degradation. Overall, we provide a systematic framework for analyzing and improving non-linguistic memory in long-context LALMs, shedding light on future data and training design for robust acoustic memory modeling.