It seems that most people want to think of themselves as good honest people, but also want to benefit from cheating.
To achieve these conflicting goals people use rationalizations and the culture around them. This leads to most people cheating a little, with their combined effect dwarfing the cheating of the few big cheaters.
The book then shows how many different factors influence cheating behaviour:
Ability to rationalize, creativity, conflicts of interest, previous cheating, cognitive depletion, peer dishonesty, culture examples of dishonesty, helping others through cheating are factors which increase dishonesty.
The amount to be gained and the probability of being caught seem to have no effect.
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