Is it lie aversion , risk - aversion or tax audit aversion ? Modeling deception under risk and no risk

We studied deceptive decision making in hypothetical scenarios that involved risk of being caught of deceiving, or a penalty after being caught of deceiving, or both. We found that the deception rate was the lowest in the scenarios involving both the risk and the penalty. Our hierarchical model for deception suggests that in balancing the possible benefits from deception, the personal discomfort of getting caught is as large or larger than the inherent aversion to deception.