Universal theory of efficiency fluctuations
  Using the fluctuation theorem supplemented with geometric arguments, we derive universal features of the (long-time) efficiency fluctuations for thermal and isothermal machines operating under steady or periodic driving, close or far from equilibrium. In particular, the long-time probability for observing a reversible efficiency in a given engine is identical to that for the same engine working under the time-reversed driving. When the driving is symmetric, this reversible efficiency becomes the least probable. 
Gatien Verley, Tim Willaert, Christian Van den Broeck, Massimiliano   Esposito
cond-mat.stat-mech