Multi-resonance thermally activated delayed fluorescence (MR-TADF) emitters have been studied to address the issue of the broadband emission in organic light-emitting diodes (OLEDs). Herein, the authors have systematically investigated the effect of electron-donating or -withdrawing units in the para position of B atom on the optoelectronic emission modulation BCz-BN MR-TADF emitters. Due to the enhanced spin-orbit coupling (SOC) effect, BN(p)SCH 3 with electron structure of para-D-𝝅-B is synthesized by introducing a heavy S atom into the para position of B atom of BCz-BN. By oxidizing BN(p)SCH 3 , BN(p)SOCH 3 and BN(p)SO 2 CH 3 with electron structure of para-A-𝝅-B have been synthesized. The quantum simulations and photophysical studies have illustrated BN(p)SCH 3 can exhibit large reverse intersystem crossing rate constant (k RISC ) of 6.4 × 10 4 s −1 due to the large SOC constants and small singlet-triplet energy splitting (𝚫E ST ) of 0.12 eV. BN(p)SOCH 3 and BN(p)SO 2 CH 3 with electron structure of para-A-𝝅-B displayed red-shift emissions with smaller full-width at half-maximum (FWHM) values of ≈21 nm and k RISC values owing to enhanced 𝚫E ST and the low emission contribution of the triplet excitons in contrast to those of BN(p)SCH 3 with electron structure of para-D-𝝅-B. Consequently, BN(p)SCH 3 -based OLEDs show highly efficient blue emission with an external quantum efficiency (EQE) of 26.2% and excellent color purity.