Potential risk factors identified in the literature include pathologies of middle and inner ear structures, bone or nerve malformations, rhino sinusitis, and social factors such as poor diet.
References: Hoare DJ, Smith H, Kennedy V, Fackrell K. Tinnitus in Children. J Assoc Res Otolaryngol. 2024 Jun;25(3):239-247. doi: 10.1007/s10162-024-00944-3. Epub 2024 May 6. PMID: 38709437; PMCID: PMC11150219.