A micro-electro-mechanical system (MEMS) microphone assembly including an enclosure having a top side and a bottom side that define a first chamber having a first volume and an acoustic inlet port formed through one of the top side or the bottom side. The assembly further including a MEMS microphone mounted within the first chamber, the MEMS microphone defining a second chamber having a second volume and a diaphragm having a first side interfacing with the first chamber and a second side interfacing with the second chamber. The assembly also including an acoustically absorbent material within one of the first chamber or the second chamber, the acoustically absorbent material to cause a simulated acoustic enlargement of the first volume or the second volume, respectively.