The mechanisms proposed for the synthesis of diarylamines from diarylsulfinamides are revisited via quantum chemical computations, verifying the 3-exotrig Smiles rearrangement as the most viable pathway. Diarylamine precursors with sterically hindered, electron-rich, or electron-deficient N-aryl rings do not alter the barriers. However, the effects of the substituent on the S-aryl ring of monosubstituted, dimonosubstituted, and trisubstituted diarylsulfinamides can drastically change the rearrangement barriers. Furthermore, our results of rate constants computed at different temperatures show that the temperature rise favors the 3-exo-trig Smiles rearrangement reactions.