Cognitive flexibility is an essential facet of everyday life, for example, when switching between different tasks. Neurophysiological accounts on cognitive flexibility have often focused on the task switch itself, disregarding preceding processes and the possible impact of “brain states” before engaging in cognitive flexibility. In a combined working memory/task-switching paradigm, we examined how neuronal processes during cognitive flexibility are interrelated to preceding neuronal processes across time and brain regions in a sample of n = 42 healthy adults. The interrelation of alpha- and theta-band-related processes over brain states ahead and during response selection was investigated on a functional neuroanatomical level using EEG-beamforming. The results showed that response selection processes (reflected by theta-band activity) seem to be strongly connected to “idling” and preparatory brain activity states (in both the theta- and alpha-band). Notably, the superior parietal cortex seems to play a crucial role by assembling alpha-band-related inhibitory processes from the rule- and goal-based actions during “idling” brain states, namely, short-term maintenance of rules (temporal cortex), task-set reconfiguration (superior frontal/precentral regions), and perceptual control (occipital cortex). This information is further relayed to response selection processes associated with theta-band activity. Notably, when the task has to be switched, theta-band activity in the superior frontal gyrus indicates a need for cognitive control in the “idling” brain state, which also seems to be relayed by BA7. The results indicate the importance of brain activity states ahead of response selection processes for cognitive flexibility.

The ability to inhibit a prepotent response is a crucial prerequisite of goal-directed behavior. So far, research on response inhibition has mainly examined these processes when there is little to no cognitive control during the decision to respond. We manipulated the “context” in which response inhibition has to be exerted (i.e., a controlled or an automated context) by combining a Simon task with a go/no-go task and focused on theta band activity. To investigate the role of “context” in response inhibition, we also examined how far theta band activity in the pretrial period modulates context-dependent variations of theta band activity during response inhibition. This was done in an EEG study applying beamforming methods. Here, we examined n = 43 individuals. We show that an automated context, as opposed to a controlled context, compromises response inhibition performance and increases the need for cognitive control. This was also related to context-dependent modulations of theta band activity in superior frontal and middle frontal regions. Of note, results showed that theta band activity in the pretrial period, associated with the right inferior frontal cortex, was substantially correlated with context-dependent modulations of theta band activity during response inhibition. The direction of the obtained correlation provides insights into the functional relevance of a pretrial theta band activity. The data suggest that pretrial theta band activity reflects some form of attentional sampling to inform possible upcoming processes signaling the need for cognitive control.