自2008次貸金融風暴後，國內外銀行業面臨大量的裁罰及賠償等不當營業行為成本(conduct cost)，讓人不禁對於銀行業的文化產生懷疑，是不是這麼多不道德的問題與銀行業內部盛行企業文化有關?是不是員工為了豐厚的獎金願意採取不法的行為?然而這些與銀行業從業人員不誠實行為之相關實證研究，國內目前尚無相關文獻可參考，因此本研究的目的係希望能透過實證研究了解國內銀行業從業人員之不誠實行為及可能因素。
本研究採用問卷調查法，由受測者匿名的執行投擲銅板任務，且自行於線上問卷中回報結果，在任務中加入報酬以提供不誠實行為的誘因，並模擬銀行業及非銀行業工作情境的競爭天性以蒐集受測者不誠實行為，並於後續經過統計檢定及迴歸分析方法剖析。
本研究結果發現，銀行業的從業人員在一般生活環境情況下的行為，和其他行業的從業人員一樣是誠實的；然而當進入銀行工作情境時，銀行業從業人員相較其他產業，行為上有很大的比例會轉變成不誠實。而這種現象並不會因為銀行業從業人員的年齡、年薪或年資等因素而改變。這種顯著的變化只在銀行業從業人員中發現，因為在其他產業員工的研究結果顯示，他們不會因為進入產業相關的工作情境而變得較不誠實。而在一般大眾的印象，銀行業為了追求報酬而不誠實的狀況，雖然較政治人物低，但是相較於一般大眾或是專門性產業如醫生為高。
惟本研究以有限的樣本數(97個)所做之結論，可能無法代表全體銀行業之狀況，若欲了解全體銀行業之情形建議尚須進一步深入研究。

Since the 2008 financial crisis, the banking industry has faced considerable conduct costs of fines, penalties and provisions. The tremendous costs make people doubt the prevailing business culture of the banking industry and if the employees in the banking industry would take misconduct behaviors for generous bonuses? However, there is no relevant literature for the dishonesty among employees in Taiwan banking industry. The purpose of this study was to investigate the dishonest behaviors in bank employees in Taiwan and the probable reasons.
In this study, the questionnaire survey method was used. Participants performed the coin-tossing task anonymously, and provided feedback on the online questionnaire. Rewards and working scenarios were added to the task to provide incentives for dishonesty. This study used statistical testing and regression analysis to find the differences.
The results of this study found that participants in the banking industry are as honest as those in other industries in the living scenario. However, when entering the banking working scenario, a large proportion of the banking industry participants will become dishonest compared to other industries. This result will not change due to factors such as the age, annual salary or seniority of the banking industry. This significant change has only been found among banking participants. The results of participants in non-banking industries show that they will not become less honest when entering industry-related working scenario. In the general public's impression, the banking industry is less honest than the general public and doctors in the pursuit of rewards.
However, the conclusions of this study with a limited number of samples (97) may not represent the status of the entire banking industry. If readers want to understand the situation of the whole banking industry, further research is needed.

一、 中文部分
1. 吳佩如(2016)，高職學生學業不誠實行為之研究－以北部地區一所公立高職為例，國立臺灣師範大學數位學習與教育研究所論文。
2. 吳毓珊(2008)，以計劃行為理論探討高職學生作弊行為之研究，國立屏東科技大學技術及職業教育研究所論文。
3. 林春華(2010)，職場與學業不誠實行為意向之研究：計畫行為理論之延伸，國立彰化師範大學商業教育學系論文。
4. 鄭榮國(2011)，銀行從業人員之金融犯罪─以詐欺罪及背信罪為中心，私立東吳大學法律學系研究所論文。
5. 蕭文涓(2012)，台灣大學生網路學術不誠實行為與原因之探討，國立臺灣科技大學數位學習與教育研究所論文。
6. 謝尚旻(2005)，大學生學業不誠實行為及其相關因素之研究-以台北縣市四所大學為例，國立台灣師範大學公民訓育研究所論文。
7. 薛雅琪(2011），台灣東部大學生學業不誠實行為之調查研究，國立東華大學課程設計與潛能開發學系論文。
8. 藍明智(1995)，國小學童對學業不誠實行為之認知差異分析，國立師範大學教育心理與輔導學系論文。
二、 英文部分
1. Bucciol, A. and Piovesan, M., Luck or cheating? A field experiment on honesty with Children, J. Econ. Psychol. 32, 2011.
2. Cohn, A., Fehr, E. and Marechal, M. A., Business culture and dishonesty in the banking industry, Nature 516, 2014.
3. Ernst & Young, The relevance challenge: What retail banks must do to remain in the game, 2018.
4. Evans, J. H., Hannan, R. L., Krishnan, R., and Moser, D. V., Honesty in managerial reporting, The Accounting Review, 76(4), 2001.
5. Fischbacher, U. and Föllmi-Heusi, F., Lies in disguise—an experimental study on cheating, J. Eur. Econ. Assoc. 11, 2013.
6. Grover, S. L. and Hui, C., How Job Pressures and Extrinsic Rewards Affect Lying Behavior, International Journal of Conflict Management, 2004–2005, 16, 2005.
7. London School of Economics, Conduct Costs Project Report, 2017.
8. Scott, E. D., Plane Truth: A qualitative study of employee dishonesty in the airline industry, Journal of Business Ethics, 42(4), 2003.
三、 網路資料
1. 廖義榮(2018)，全球僅26%民眾信任銀行，商周財富網，取自https://wealth.businessweekly.com.tw/GArticle.aspx?id=ARTL000106910，最後瀏覽日期：2018年11月30日。