As soon as the accelerator is released enough to slow the engine, engine braking comes into effect as long as the wheels remain connected via the transmission to the engine. A slipping or disengaged clutch, or a torque converter, would disengage the wheels or absorb braking energy. The braking force varies depending on the engine, and the gear the transmission is in. The lower the gear, the higher the braking effect due to higher rpm and the torque transferred through the transmission (higher torque is delivered from the engine in lower gears).