Tones that are generated by self-performed actions elicit attenuated N1 and P2 amplitudes, as measured by electroencephalography (EEG), compared to identical external tones, which is referred to as neurophysiological sensory attenuation (SA). At the same time, self-generated tones are perceived as less loud compared to external tones (perceptual SA). Action observation led in part to a similar neurophysiological and perceptual SA. The perceptual SA in observers was found in comparison to tones that were temporally predictable, and one study suggested that perceptual SA in observers might depend on the cultural dimension of individualism. In this study, we examined neurophysiological SA for tones elicited by self-performed and observed actions during simultaneous EEG acquisitions in two participants, extending the paradigm with a visual cue condition controlling for effects of temporal predictability. Moreover, we investigated the effect of individualism on neurophysiological SA in action observation. Relative to un-cued external tones, the N1 was only descriptively reduced for tones that were elicited by self-performed or observed actions and significantly attenuated for cued external tones. A P2 attenuation effect relative to un-cued external tones was found in all three conditions, with stronger effects for self- and other-generated tones than for cued external tones. We found no evidence for an effect of individualism. These findings add to previous evidence for neurophysiological SA in action performance and observation with a paradigm well-controlled for the effect of predictability and individualism, showing differential effects of the former on the N1 and P2 components, and no effect of the latter.
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