Single degree-of-freedom conventional acoustic liners are widely installed in jet engines to reduce internal engine noise. They work by converting acoustic energy into vorticity-bound fluctuations. Despite being widely used, effective design-stage models of acoustic liners placed in high sound amplitude conditions, possibly with a turbulent grazing flow, are not available due to the near-liner flow complexity and diagnostic challenges. The work presented in this thesis uses direct numerical simulations (DNS) of a compressible, viscous fluid to understand the inherent fluid mechanics and guide reduced-order-model development. In this work, detailed interaction of an incident acoustic field with a Mach 0.5 laminar and turbulent grazing flow with a cavity-backed circular orifice is studied. All results are for tonal excitation at 130 dB from 2.2 - 3.0 kHz, or at 3 kHz with 130 - 160 dB acoustic amplitude. The results suggest that the liner experiences a drag increase over the baseline geometry with acoustic excitation and that facesheet shear stress measurements, while dominant at low acoustic amplitudes, contribute less at higher acoustic amplitudes. The DNS data further show that the orifice discharge coefficient can be semi-empirically modeled effectively using an acoustic-hydrodynamic scaling. The results indicate that experimental in situ impedance measurements can be contaminated by microphone-orifice interaction. Finally, the time-domain model without grazing flow was extended to include grazing flow by properly modeling the discharge coefficient and the turbulent boundary layer effect. Reasonable agreement of the liner impedance prediction was found with the DNS data. Discrepancies of the prediction suggest the future improvement of the model development.