Using ERPs in the audiovisual stimulus, the current study is the first to investigate the influence of the reference on experimental effects (between two conditions). Three references, the average reference (AR), the mean mastoid (MM), and a new infinity zero reference (IR), were comparatively investigated via ERPs, statistical parametric scalp mappings (SPSM), and LORETA. Specifically, for the N1 (170–190 ms), the SPSM results showed an anterior distribution for MM, a posterior distribution for IR, and both anterior and posterior distributions for AR. However, the circumstantial evidence provided by LORETA is consistent with SPSM of IR. These results indicated that the newly developed IR could provide increased accuracy; thus, we recommend IR for future ERP studies.