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Scientific research on how children learn to tell lies has existed for more than a century. Earlier studies mainly focused on moral, social, and situational factors contributing to the development of lying. Researchers have only begun to explore the cognitive correlations of children's lying in the last two decades. Cognitive theories suggest that theory of mind (ToM) and executive function (EF) should be closely related to the development of lying since lying is, in essence, ToM and EF in action. Yet, findings from empirical studies are