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An ironic statement conveys a meaning that is the opposite of its literal interpretation. The cognitive processes presumed to be involved in interpreting irony include Theory of Mind (ToM), executive functions, and processing style. At the neural level, processing irony has been associated with activity in the medial prefrontal cortex, inferior frontal gyrus (IFG), posterior superior temporal gyrus (pSTG), precuneus, and inferior parietal lobule, among others. The objective of this study was to examine the cognitive processes and the neural correlates of processing irony in Mexican adults using a novel task designed for Spanish\u2010speaking individuals. A total of 45 participants completed a cognitive assessment and performed a contextual discrepancy task while undergoing functional magnetic resonance imaging. With the lowest classification accuracy and the slowest response times, the results showed processing irony to be challenging. As expected, processing irony engaged brain regions primarily associated with ToM (e.g., precuneus) and language processing (e.g., IFG and pSTG). In contrast, the identification of literal and unrelated statements activated motor\u2010related areas. Interestingly, no differential activation was found for the processing of white lies. Furthermore, regression models indicated that processing statements within a given context\u2014whether ironic, unrelated, white lies, or literal\u2014engaged cognitive domains related to executive functions, perceptual processing, and social cognition.<\/jats:p>","DOI":"10.1111\/psyp.70162","type":"journal-article","created":{"date-parts":[[2025,10,8]],"date-time":"2025-10-08T06:50:56Z","timestamp":1759906256000},"update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":3,"title":["Cognitive Resources and the Engagement of the Precuneus During Irony Processing"],"prefix":"10.1111","volume":"62","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2347-1780","authenticated-orcid":false,"given":"Elizabeth","family":"Valles\u2010Capetillo","sequence":"first","affiliation":[{"name":"Departamento de Neurobiolog\u00eda Conductual y Cognitiva Instituto de Neurobiolog\u00eda, Universidad Nacional Aut\u00f3noma de M\u00e9xico  Quer\u00e9taro Mexico"},{"name":"Department of Psychology University of Alabama  Birmingham Alabama USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Magda","family":"Giordano","sequence":"additional","affiliation":[{"name":"Departamento de Neurobiolog\u00eda Conductual y Cognitiva Instituto de Neurobiolog\u00eda, Universidad Nacional Aut\u00f3noma de M\u00e9xico  Quer\u00e9taro Mexico"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Rajesh K.","family":"Kana","sequence":"additional","affiliation":[{"name":"Department of Psychology University of Alabama  Birmingham Alabama USA"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2025,10,7]]},"reference":[{"key":"e_1_2_9_2_1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1530\u20100277.2012.01909.x"},{"key":"e_1_2_9_3_1","doi-asserted-by":"publisher","DOI":"10.1038\/nrn1884"},{"key":"e_1_2_9_4_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0378\u20102166(99)00070\u20103"},{"key":"e_1_2_9_5_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-88-470-1584-5_1"},{"key":"e_1_2_9_6_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.brainresbull.2011.07.015"},{"key":"e_1_2_9_7_1","doi-asserted-by":"publisher","DOI":"10.1017\/S0021963001006643"},{"key":"e_1_2_9_8_1","doi-asserted-by":"publisher","DOI":"10.1093\/cercor\/bht112"},{"key":"e_1_2_9_9_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jecp.2010.06.003"},{"key":"e_1_2_9_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jcomdis.2018.05.002"},{"key":"e_1_2_9_11_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.bandl.2017.01.007"},{"key":"e_1_2_9_12_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.cortex.2017.06.010"},{"key":"e_1_2_9_13_1","doi-asserted-by":"publisher","DOI":"10.21307\/sjcapp\u20102019\u2010001"},{"key":"e_1_2_9_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.ridd.2014.08.002"},{"key":"e_1_2_9_15_1","doi-asserted-by":"publisher","DOI":"10.1093\/brain\/awl004"},{"key":"e_1_2_9_16_1","doi-asserted-by":"publisher","DOI":"10.1037\/neu0000682"},{"key":"e_1_2_9_17_1","doi-asserted-by":"publisher","DOI":"10.1007\/s10936\u2010007\u20109052\u20100"},{"key":"e_1_2_9_18_1","doi-asserted-by":"publisher","DOI":"10.1006\/nimg.1998.0395"},{"key":"e_1_2_9_19_1","doi-asserted-by":"publisher","DOI":"10.1162\/jocn.2010.21596"},{"key":"e_1_2_9_20_1","doi-asserted-by":"publisher","DOI":"10.1371\/journal.pone.0081279"},{"key":"e_1_2_9_21_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.neuroimage.2015.10.055"},{"key":"e_1_2_9_22_1","doi-asserted-by":"publisher","DOI":"10.1038\/s41592\u2010018\u20100235\u20104"},{"key":"e_1_2_9_23_1","doi-asserted-by":"publisher","DOI":"10.1027\/1015\u20105759\/a000065"},{"key":"e_1_2_9_24_1","first-page":"458","volume-title":"El Espa\u00f1ol en el Mundo","author":"Fern\u00e1ndez V\u00edtores D.","year":"2023"},{"key":"e_1_2_9_25_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jml.2016.09.006"},{"key":"e_1_2_9_26_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.cognition.2010.06.005"},{"issue":"1","key":"e_1_2_9_27_1","first-page":"141","article-title":"Bater\u00eda de Funciones Frontales y Ejecutivas: Presentaci\u00f3n","volume":"8","author":"Flores L\u00e1zaro J. 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