Talwar and Lee (2008) demonstrated that children’s first-order theory-
of-mind understanding was related to their initial denials of their transgression and their second-order theory-of-mind understanding was related to their ability to maintain consistency between
statements.
Whereas previous studies have examined theory-of-mind understanding and whether children will
lie to conceal their transgression, theory of mind and children’s decisions of whether to lie strategically
based on the lie recipient’s knowledge remain unexamined. Thus, the current finding bridges this
gap in our knowledge. However, because we did not measure children’s theory-of-mind understanding
directly, a potential relation between children’s theory-of-mind understanding and their first-level
strategic lying needs to be established empirically in future studies. Nevertheless, given the existing
finding that children’s second-order theory-of-mind understanding is significantly correlated to their
second-level strategic lying (Talwar et al., 2007), it is highly likely that children’s first-order theory-ofmind
understanding is significantly related to their first-level strategic lying. This is because first-level
strategic lying calls for the lie teller to take into consideration only the lie recipient’s current belief
about the true state of affairs.
Talwar and Lee (2008) demonstrated that children’s first-order theory-of-mind understanding was related to their initial denials of their transgression and their second-order theory-of-mind understanding was related to their ability to maintain consistency betweenstatements.Whereas previous studies have examined theory-of-mind understanding and whether children willlie to conceal their transgression, theory of mind and children’s decisions of whether to lie strategicallybased on the lie recipient’s knowledge remain unexamined. Thus, the current finding bridges thisgap in our knowledge. However, because we did not measure children’s theory-of-mind understandingdirectly, a potential relation between children’s theory-of-mind understanding and their first-levelstrategic lying needs to be established empirically in future studies. Nevertheless, given the existingfinding that children’s second-order theory-of-mind understanding is significantly correlated to theirsecond-level strategic lying (Talwar et al., 2007), it is highly likely that children’s first-order theory-ofmindunderstanding is significantly related to their first-level strategic lying. This is because first-levelstrategic lying calls for the lie teller to take into consideration only the lie recipient’s current beliefabout the true state of affairs.
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