Some people do not consider listening to audiobooks to be the same as reading from a physical book, but the benefits of reading a book, i.e., enriching your mind, introducing you to new vocabulary, giving a creative outlet, etc., are possible when you read and when you listen.
Traditional books and audiobooks are both forms of storytelling that are supposed to engulf the consumer and take their mind away from the present and bring them into the world of the book. Both forms of media do this in different ways that may work for different people, as some may like the sedentary nature of sitting and reading, while others might like how listening to an audiobook distracts them while they drive or do chores or any other mindless activity.
Of course, it’s easier to look up new words when reading, as you can pause at any time and look up the correct spelling, but listening to an audiobook has the benefit of deciding cadence and timing, so you might not have time to stop and question a word’s meaning. This sounds strange, but it happens in everyday conversation, as sometimes you might not have time to interrupt someone and ask them what a word means, and instead learn through context and active listening.
The right media will do what any good book is supposed to do, because the form of storytelling doesn’t change the content. If the book is written well enough, exploring your imagination and going on adventures with the main characters won’t stop, depending on whether you’re reading or listening. Some book lovers even elect to have the book open in front of them with the audio in the background. It all depends on how the reader/listener wants the story told to them.