SSVD-O: Parameter-Efficient Fine-Tuning with Structured SVD for Speech Recognition

Parameter-efficient fine-tuning (PEFT) is a scalable approach for adapting large speech foundation models to new domains. While methods such as LoRA and its state-of-the-art variants reduce adaptation costs, they typically allocate parameters uniformly across model subspaces, which limits their efficiency and scalability in speech applications. Building on our prior work, this paper introduces SSVD-Outer (SSVD-O), an extension of the structured SVD-guided (SSVD) fine-tuning method. SSVD-O combines input acoustic feature space-associated inner transformations with output semantic feature space-associated outer transformations to enable scalable and balanced adaptation. We conduct the first systematic analysis of parameter budget allocation across model subspaces in PEFT for automatic speech recognition (ASR), and investigate the trade-off between learning and forgetting under constrained resources. SSVD-O is benchmarked against LoRA, DoRA, PiSSA, and SSVD on domain-shifted ASR tasks, including child speech and regional accents, across model scales from 0.1B to 2B within the ESPnet framework. Experimental results show that SSVD-O consistently narrows the performance gap to full fine-tuning while improving generalization and mitigating catastrophic forgetting.