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This study examined the relationship among deceptive behavior, false belief and execution function in children at 3, 4, and 5 years of age. The major findings were as follows: first, the results show that the understanding of deceptive behavior and false belief begins at 4 years of age. In particular, the results indicated that the 3-year-old and 4-year-old children had a better understanding of self-belief than they had of the beliefs of others; this could be construed as evidence to support the simulation theory. Second, inhibitory control and switching in execution function showed developmental changes between 3-year-olds and 4-year-olds. However, in terms of working memory, there were no significant developmental changes between these groups. Third, at the age of three, predictor of deceptive behavior include not only false beliefs but also switching of execution function. This result implies that children who fail at the act of deceiving at age three are unable to understand the concept of false beliefs. Our results also shows that the higher the score of switching of execution function, the better the deceptive behavior.
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