Electrophysiological Correlates of Basic and Higher Order Cognitive and Affective Theory of Mind Processing in Emerging and Early Adulthood—An Explorative Event-Related Potentials Study to Investigate First-, Second-, and Third-Order Theory of Mind Processing Based on Visual Cues

Attributing mental states to others in social interactions [Theory of Mind (ToM)] often depends on visual social cues like eye gaze or mimic. This study presents an event-related potentials task (Brainy-ERP) that was developed in order to investigate the electrophysiological correlates of first-, second-, and third-order cognitive and affective ToM processing. The task was based on social visual cues and involved electroencephalographic event-related potential (ERP) analyses and exact low-resolution brain electromagnetic tomography analyses (eLORETA) source localization analyses. Results showed that in cognitive and affective conditions, first-order trials elicited greater Anterior P2 (180–370 ms) amplitudes. In the cognitive condition, third-order trials elicited greatest amplitudes in the broadly distributed early negative slow wave (eNSW, 260–470 ms) and the late NSW (LNSW, 460–1,000 ms). In the affective condition, third-order and second-order trials elicited greatest amplitudes in a broadly distributed NSW (250–1,000 ms). Regarding affective trials in the NSW time span, statistical significant differences and trends were shown regarding activation of underlying brain regions. Third-order trials elicited greatest activation in a number of regions typically associated with the ToM network, especially the posterior cingulate cortex (PCC), cuneus, and temporoparietal junction (TPJ). Furthermore, ToM low performers (participants with high accuracy but longer reaction times) showed by trend smaller Posterior N1 and significantly smaller eNSW amplitudes compared to average and high performers. This study offers new insights into electrophysiological correlates of basic and higher order cognitive and affective ToM processing and its precise time course.