Abstract There is a growing popularity of consumer reviews on online platforms that is attached to an increase in the pervasiveness of falsified online reviews. The key aim of this study is to provide insights into how falsified online reviews are created by exploring the perceptions of the psychological distance of the creators of falsified reviews. We conducted 48 in‐depth interviews with online reviewers who were actively engaged in reviewing food and beverage serving outlets. We investigated four dimensions of psychological distance (spatial, temporal, social, and hypothetical) and how they are linked to the valence of the review. Our findings illustrate that the way online reviewers cognitively process the psychological distance between themselves and the target of their review shapes how falsified online reviews are created. We also provide an inventory of propositions regarding how individuals' psychological distance from their subject relates to the valance of falsified online reviews. We conclude with a discussion of contributions and implications.