> If you have tried listening to audiobooks before but find it’s hard to pay attention [...]

What works for me is setting a timer to pause playback every ten minutes. If I'm actively paying attention I can unpause it again by pressing the play/pause button on my headphones. But if it pauses and I don't notice it, or if I realize I don't really know what was said in the past 10 minutes, then I can rewind 10 minutes and resume from that point later.