This study investigated the role of impaired inhibitory control as a factor underlying attention deficit hyperactivity disorder (ADHD). Children with ADHD and typically developing children completed an animal Stroop task while electroencephalogram (EEG) was recorded. The lateralized readiness potential and event-related brain potentials associated with perceptual and conflict processing were analyzed. Children with ADHD were slower to give correct responses irrespective of congruency, and slower to prepare correct responses in the incongruent condition. This delay could result from enhanced effort allocation at earlier processing stages, indicated by differences in P1, N1, and conflict sustained potential. Results suggest multiple deficits in information processing rather than a specific response inhibition impairment.