千里之堤溃于蚁穴:商业银行内部欺诈风险形成机理的随机实验研究  

The Embankment of a Thousand Miles Collapses in the Ant's Nest:An Experimental Study on the Formation Mechanism of Internal Fraud Risk in the Banking Industry

作　　者：李昊骅[1] 李心丹[1] 肖斌卿[1] Li Haohua;Li Xindan;Xiao Binqing(School of Management and Engineering,Nanjing University,Nanjing 210008,China)

机构地区：[1]南京大学工程管理学院,江苏南京210008

出　　处：《中国管理科学》2024年第11期25-36,共12页Chinese Journal of Management Science

基　　金：国家自然科学基金项目(U1811462,72071102,72001104,72371125,72342024);中国博士后科学基金面上项目(2020M681538)。

摘　　要：人因操作风险是由员工不当行为直接引发的操作风险,其中由内部员工参与骗取或盗用资产、违反法律法规或内部制度等行为所导致的内部欺诈风险,性质和影响则更为恶劣。本研究以某商业银行244名员工作为有效样本,在无监控的日常环境中开展了一项随机干预实验,通过将被试员工根据不同决策情境随机分组进行情境特征的干预,重点研究情境特征在内部欺诈行为决策中的作用机理。研究结果表明,情境特征对银行员工内部欺诈行为的决策结果与决策过程均有显著影响:员工在情境中感受到的压力越弱,内部欺诈意图越强;在道德压力较小的情境中,行为意图的形成主要受到个人直觉判断和情绪感受影响;伴随情境道德压力的增加,理性判断以及外部组织环境对行为意图的影响逐步增强。本研究在已有金融业内部欺诈行为研究的基础上,引入行为决策的情境特征,提出了一个描述性的商业银行内部欺诈风险形成机理框架,并为银行业操作风险“低危高频”的损失分布特征提供了行为金融解释。Human-induced operational risk is the operational risk directly caused by employees'misbehavior.It is the type of operational risk with the highest frequency and loss intensity in commercial banks.According to the difference in the initiative of misbehavior,the human-induced operational risk can be subdivided into human error risk and internal fraud risk.The nature and impact of internal fraud risk caused by employees’willful misbehavior are more serious,such as defrauding and embezzling property,or violating laws,regulatory rules,or internal systems.Researches pointed out that the key to optimizing operational risk measurement models and improving risk management effectiveness lies in the mastery of risk drivers.Therefore,it focuses on the formation mechanism of internal fraud risk in this paper,in order to provide theoretical support and basis for operational risk management.At present,there are few studies on the formation mechanism of internal fraud risk in the banking industry,but experimental evidence and theoretical explanations have been provided from the perspectives of institutional culture and colleague behavior.In addition,numerous studies on unethical decision-making provide evidence on individual psychological characteristics.Based on integrating the above characteristic factors,the scenario characteristic factor of internal fraud is introduced,and a systematic framework of the formation mechanism of internal fraud risk among employees in the banking industry is constructed.In this research,a randomized controlled trial is used to test this theoretical framework.Taking 244 employees of a commercial bank as effective samples,a random experiment in a completely unsupervised daily environment is carried out.The participants were randomly divided into three groups according to different decision-making scenarios to intervene with scenario characteristic.On this basis,mature scale tools are used to measure the personal psychological characteristics of employees and situational characteristics in the de

关 键 词：人因操作风险 内部欺诈风险 不当行为 情境特征 随机干预实验 

分 类 号：F832[经济管理—金融学] C934[经济管理—管理学]