The interaction of luminance and reaction time predicting theta dynamics over lateral prefrontal cortex implicates this region in mediating stimulus-induced conflict. This is consistent with previous findings linking top–down control over visual information to lateral prefrontal functioning (Zanto et al., 2010), and in perceptual conflict (van Veen et al., 2001). Further, right lateral prefrontal cortex has been suggested to play a particularly prominent role in top–down control (Aron et al., 2004). More generally, this highlights two strengths of the single-trial multiple regression approach: (1) Trial-varying stimulus luminance drawn from a random distribution would normally be considered an experimental confound; here, this confound becomes an asset that reveals the involvement of the lateral prefrontal cortex in regulating decision time according to stimulus difficulty. (2) Theta activity is not often localized over lateral prefrontal sites in trial averages (Figure 2A, and also Cavanagh et al., 2009; Cohen, 2011a; Nigbur et al., under review), but shows robust trial-by-trial modulations with experiment dynamics. This finding, together with increased conflict-related synchronization with medial frontal sites, demonstrates that lateral prefrontal theta is indeed involved in cognitive control processes, but this is difficult to infer because trial-averaged theta may not increase significantly compared to pre-stimulus baseline activity.