Darn! Safari just trashed a long-ish post I'd composed.
In a nutshell, I was inquiring whether possessing the theory of mind that allows premeditated lying also translates into the ability to understand why lying is undesirable. The research focuses on strategies for 3-5yos+, and only one recent University of Toronto study even acknowledges the possibility of younger children fibbing.
(Here's the press release from January:
http://news.utoronto.ca/even-toddlers-tell-untruths.)
Again...oh, asynchrony!