A 1985 study found listening comprehension correlated strongly with reading comprehension.
From the perspective of the mental processes involved, there’s no real difference between listening to a book and reading it.
Some people feel that listening to a book is cheating because the listener got the reward without putting in the work. Also, maybe you’re missing out on something, or it’s not that the reading experience could be better for you.
The feeling is that you’re somehow cheating because you’ve avoided the difficult part, using your eyes, implying that to your brain, listening is less “work” than reading.
That is the case when you’re young. But it stops being true somewhere around the fifth grade. Listen on.