To limit the shadowing effect, improve the process stability, and enhance the optical performance of extreme ultraviolet (EUV) masks, several absorbers have been proposed in previous studies. We investigated the effects of some of these absorbers on electron scattering events through Monte Carlo simulations in which the mask throughput was considered at 5 keV. A two-layer structure consisting of a resist and an absorber substrate, rather than a full-mask structure, was used to eliminate the influence of electron scattering on the resist. The effects of electron interaction volume, ray tracing, and scattering dependency on penetration depth, backscattering coefficient, lateral radius, and absorbed energy distribution were analyzed for absorber materials of conventional argon fluoride and advanced EUV masks. The results of the proposed method for electron scattering analysis and prediction exhibited greater agreement with the simulation results than did those of relevant conventional methods.