“…As cognitive set shifting and the cortical N1 response have previously been localized to distinct brain areas, we can only speculate as to why they would be associated in the present findings. Cognitive set shifting depends on the dorsolateral prefrontal cortex ( Zgaljardic et al, 2006 ; Ko et al, 2008a , b ; Leite et al, 2011 , 2013 , 2020 ; Luthi et al, 2014 ; Gerrits et al, 2015 ; Tayeb and Lavidor, 2016 ; Imburgio and Orr, 2018 ), and the cortical N1 has been localized to the supplementary motor area ( Marlin et al, 2014 ; Mierau et al, 2015 ), but there are several potential explanations as to why cognitive set shifting would be associated with the cortical N1 response despite their distinct brain regions. First, older adults recruit prefrontal cortical areas to a greater extent and more broadly than young adults for the same tasks ( Reuter-Lorenz and Cappell, 2008 ), and lose functional segregation between different cortical areas ( Chen et al, 2011 ; Damoiseaux, 2017 ; Chong et al, 2019 ; Cassady et al, 2020 ), which may result in coupled activation between cognitive and motor cortical areas.…”