Language models (LMs) are trained to excel at predicting the next word in the sequence given prior context, and humans also share this predictability in reading comprehension. Neuroscience research reveals that next-word predictability influences brain response, as recorded at millisecond resolution using electroencephalography (EEG). While our evidence indicates that advanced LMs achieve accuracies closely aligned with human performance at the next-word prediction task, this raises the question: Does higher prediction accuracy necessarily mean that these models adequately capture the cognitive signals associated with human reading comprehension? Here, we generate regressors for both humans and LMs based on two information measures, including top-1 prediction and surprisal, to predict event-related potential (ERP) elicited from EEG recordings which reflect different stages of cognitive processing during reading. We argue that modelling ERP patterns offers fine-grained analysis of the cognitive plausibility of various LMs during reading. Our results indicate that only surprisal potentially correlates with language-processing ERPs, especially for open-class words with high semantic content. Moreover, our findings challenge the assumption that scaling LMs with increased parameters and computational budgets will consistently lead to improved convergence with human-like linguistic processing.

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