Our company forbids the connection of GA type headsets to an XLR aircraft connection using an adapter. The reason given is that the XLR socket supplies a higher voltage than GA equipped ANR headsets are designed to accept and that there is a risk of fire/overheat and preumably damage to the headset.
It is possible that some of the more expensive converters are clever enough to sort out this problem but since many are not and safety if the main concern they just banned it.