Associations among false belief understanding, counterfactual reasoning, and executive function.

The primary purposes of the present study were to clarify previous work on the association between counterfactual thinking and false belief performance to determine (1) whether these two variables are related and (2) if so, whether executive function skills mediate the relationship. A total of 92 3-, 4-, and 5-year-olds completed false belief, counterfactual, working memory, representational flexibility, and language measures. Counterfactual reasoning accounted for limited unique variance in false belief. Both working memory and representational flexibility partially mediated the relationship between counterfactual and false belief. Children, like adults, also generated various types of counterfactual statements to differing degrees. Results demonstrated the importance of language and executive function for both counterfactual and false belief. Implications are discussed.