In addition to conflict detection, the ACC is also involved in response selection as specifically examined by time-locking theta power estimates to button-press responses. Only ACC showed sensitivity to conflict under placebo, with stronger theta on INCONG than CONG trials in the time window immediately preceding response execution (Fig. 4). This finding clearly implicates the ACC engagement in motor planning and execution which is made possible by its dense motor projections [47] and is especially evident under more difficult conditions [48]. Furthermore, theta power estimated to ACC correlated negatively with RTs under intoxication during the late time window encompassing response preparation. Slower RTs were associated with attenuated theta power in the ACC, suggesting that alcohol impairs motor preparation and execution subserved by the ACC. Therefore, ACC’s selective sensitivity to conflict starting with the early processing stage and its role in motor preparation and execution on high-conflict trials, reveal its top-down regulative and executive role in goal-oriented actions under conflict [22], [48], [49]. Widespread anatomical connections of the ACC with lateral prefrontal cortex, motor and limbic areas, make the ACC suitable
