A microphone assembly comprising: a housing including a base, a cover, and a sound port; a MEMS transducer element disposed in the housing, the transducer element configured to convert sound into a microphone signal voltage at a transducer output; and a processing circuit. The processing circuit comprising a transconductance amplifier comprising an input node connected to the transducer output for receipt of the microphone signal voltage, the transconductance amplifier being configured to generate an amplified current signal representative of the microphone signal voltage in accordance with a predetermined transconductance of the transconductance amplifier; and an analog-to-digital converter comprising an input node connected to receive the amplified current signal, said analog-to-digital converter being configured to sample and quantize the amplified current signal to generate a corresponding digital microphone signal.