Abstract The P300 is an event-related potential (ERP) component widely used to investigate the neurophysiological mechanisms of auditory processing, cognitive function, and attention. It is characterized by a positive voltage deflection that typically occurs around 300 msonds after an infrequent, acoustically distinct auditory stimulus is presented within a series of frequently occurring standard stimuli. This component serves as an objective indicator of the cognitive processes involved in the perception and evaluation of auditory stimuli. With applications spanning neuroscience, psychology, and audiology, it serves as a noninvasive marker of stimulus evaluation and cortical resource allocation. Literature from 1964 to 2024 was reviewed using Web of Science, Google Scholar, and PubMed databases to identify studies relevant to P300. Studies were selected based on language, journal ranking, and citation count, and thematically analyzed to extract key insights. This review provides a comprehensive overview of the P300 recording methodology, including stimulus and electrode parameters. It also summarizes the major individual and methodological factors– such as age, attention, arousal state, and interstimulus interval – that influence its amplitude and latency. The clinical utility of P300 is examined across various populations, including individuals with hearing loss, cochlear implant users, and those with neuropsychiatric or neurodevelopmental disorders. In audiology, the P300 provides valuable insights into cortical plasticity and higher-level auditory processing when used to assess auditory discrimination, cognitive load, and rehabilitation outcomes. Despite its promise, challenges such as variability across studies, lack of normative data, and limited standardization have constrained its widespread adoption in audiology. Future research directions are proposed to enhance its diagnostic and rehabilitation value in clinical hearing science.
Kurt et al. (Wed,) studied this question.