Conflict- and error-related theta activities are coupled to BOLD signals in different brain regions.

Both conflict and error processing have been linked to the midfrontal theta power (4-8 Hz) increase as indicated by EEG studies and greater hemodynamic activity in the anterior midcingulate cortex (aMCC) as indicated by fMRI studies. Conveniently, the source of the midfrontal theta power was estimated in or nearby aMCC. However, previous studies using concurrent EEG and fMRI recordings in resting-state or other cognitive tasks observed only a negative relationship between theta power and BOLD signal in the brain regions typically showing task-related deactivations. In this study, we used a simultaneous EEG-fMRI technique to investigate a trial-by-trial coupling between theta power and hemodynamic activity during the performance of two conflict tasks. Independent component analysis (ICA) was applied to denoise the EEG signal and select individual midfrontal EEG components, whereas group ICA was applied to fMRI data to obtain a functional parcellation of the frontal cortex. Using a linear mixed-effect model, theta power was coupled with the peak of hemodynamic responses from various frontal, cingulate, and insular cortical sites to unravel the potential brain sources that contribute to conflict- and error-related theta variability. Although several brain regions exhibited conflict-related increases in hemodynamic activity, the conflict pre-response theta showed only a negative correlation to BOLD signal in the midline area 9 (MA9), a region exhibiting conflict-sensitive deactivation. Conversely, and more expectedly, error-related theta showed a positive relationship to activity in the aMCC. Our results provide novel evidence suggesting that the amplitude of pre-response theta reflects the process of active inhibition that suppresses the MA9 activity. This process is affected independently by the stimulus congruency, reaction times variance, and is susceptible to the time-on-task effect. Finally, it predicts the commitment of an omission error. Together, our findings highlight that conflict- and error-related theta oscillations represent fundamentally different processes.