For me it’s all about the narrator. Most of the books I DNF are audiobooks.

I’ve listened to some outstanding non-fiction audiobooks. Endurance comes to mind. That read more like a novel, honestly. Absolutely riveting.

I generally drive or am working out while I listen. There are some times where my brain wanders or I get distracted by idiot drivers so it is harder to go back and re-listen to what I missed. I have recently been listening to books I’ve already read. That helps if I miss portions since I’m already familiar with the story.