Procrastination, an irrational delay of intended action, leads to numerous adverse effects in many life domains, such as low academic performance, poor mental health, and financial distress. Previous studies have revealed a substantial negative correlation between emotional regulation and procrastination. However, the neural basis for the association between emotion regulation and procrastination remains unclear. Therefore, we employed the voxel-based morphometry (VBM) and resting-state functional connectivity (RSFC) methods to explore the neural substrates underlying how emotion regulation is responsible for procrastination (N = 243). In line with our hypothesis, the results showed a significant negative correlation between emotion regulation ability and procrastination. Additionally, the VBM analysis showed that emotion regulation ability was positively correlated with gray matter (GM) volumes in the right dorsal-lateral prefrontal cortex (dlPFC). The mediation analysis revealed that emotion regulation ability mediated the relationship between the GM volumes of the right dlPFC and procrastination. Furthermore, the RSFC results indicated that right dlPFC-left insula functional connectivity was positively associated with emotion regulation ability. Emotion regulation ability further mediated the relationship between the right dlPFC-left insula functional connectivity and procrastination. The current findings suggest that the neural pathway related to cognitive control over aversive emotion may be responsible for the close relationship between emotion regulation and procrastination, which provides a novel perspective for explaining the tight association between emotion regulation and procrastination.
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