A low impedance load requires the amplifier to output higher current. This can increase the distortion in a number of ways, for example:
- the open loop output impedance is non-linear (negative feedback reduces, but does not entirely eliminate this), and higher current results in higher distortion voltage
- with higher currents/lower load impedance, the amount of some unwanted feedback effects increases (e.g. from power supply currents - which have high distortion - through ground loops or EMI; or the power supply voltage drops under heavy load, and this can be fed back into the audio output due to finite PSRR; also, thermal effects can cause low frequency distortion in some IC amplifiers)
- if the load impedance is low enough compared to the open loop output impedance, then it reduces negative feedback, although this is normally a minor issue compared to the others