Common and distinct neural networks for false-belief reasoning and inhibitory control.

Ample behavioral evidence has shown that the ability to attribute false beliefs as part of a Theory of Mind (ToM) and the ability to inhibit a prepotent response are strongly correlated in both children and adults. Frequently reported areas associated with both processes are the right temporo-parietal junction (TPJ) and the medial prefrontal cortex (MPFC). Nevertheless, the exact nature of the relationship between belief-reasoning and inhibitory control at the neural level remains unclear. A functional magnetic resonance imaging (fMRI) study was conducted to investigate the neural correlates of belief-reasoning and inhibitory control in a within-subjects design using virtually identical visual stimuli. A false-belief task was used to investigate belief-attribution. The neural correlates of response inhibition were measured using a Go/No-Go task. Besides distinct activation for belief-reasoning and inhibitory control, the results also showed a substantial overlap for both processes in the right superior dorsal MPFC, the right TPJ, the dorsal part of the left TPJ, and lateral prefrontal areas. These findings suggest that the previously described behavioral link between belief attribution and inhibitory control may be explained by a common recruitment of brain areas related to domain-general cognitive processes. Also, the results indicate that neither the right TPJ nor MPFC is specific to the attribution of false beliefs.