Vietnamese commercial banks are complying with Basel 2 regulations, particularly those pertaining to pillar 2. This article concentrates on moral hazard and the elements that influence bank employees' intentions to produce a moral hazard. We distributed a questionnaire to persons now employed in the banking industry, combining the Theory of Planned Behavior (TPB) was produced by Ajzen (1991) with the attribution theory was created by Weiner (1985). The structural equation modeling (SEM) results indicate that the decision manager and attitude toward the behavior have a detrimental effect. By contrast, positive affect is governed by subjective norms and perceived behavior. Additionally, the research discovers that moral hazard motivation (working motivation) has a detrimental effect on the decision manager and is influenced by distinctiveness and consensus. The research findings suggest that Vietnamese commercial banks should establish work standards for employees to strengthen the job's uniqueness and establish a business culture that discourages deviant behavior.
