IDEAS home Printed from https://ideas.repec.org/a/jfr/ijfr11/v16y2025i3p1-9.html

Determinants of an Effective Anti-Bribery and Anti-Corruption (ABAC) Culture in Malaysian Public Listed Companies: A Conceptual-Based Framework

Author

Listed:
  • Shaharin Abdul Samad

Abstract

This paper integrates statutory provisions, regulatory guidance, corporate governance standards, and literatures to ascertain the determinants of an effective anti-bribery and anti-corruption (ABAC) culture within Malaysian Public Listed Companies (PLCs). The introduction of corporate liability via Section 17A of the Malaysian Anti-Corruption Commission (MACC) Act 2009 has catalyzed a shift from compliance-centric activities to a more profound examination of organizational culture. This study classifies the determinants of an effective ABAC culture into ¡°hard¡± factors (legal, structural, and procedural) and ¡°soft¡± factors (behavioral, cultural, and leadership). Drawing parallels from seminal management theories, this paper proposes a refined Dual-Factor ABAC Culture Model, which posits that while ¡°hard¡± factors function as essential safeguards to prevent misconduct, ¡°soft¡± factors are the primary drivers that cultivate a sustainable culture of integrity. The analysis culminates in a conceptual framework that integrates these cultural enablers with institutional safeguards, offering a governance-ready diagnostic instrument for PLCs, regulators, and practitioners aiming to embed integrity as a strategic asset.

Suggested Citation

  • Shaharin Abdul Samad, 2025. "Determinants of an Effective Anti-Bribery and Anti-Corruption (ABAC) Culture in Malaysian Public Listed Companies: A Conceptual-Based Framework," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 16(3), pages 1-9, October.
    • Handle: RePEc:jfr:ijfr11:v:16:y:2025:i:3:p:1-9
    DOI: 10.5430/ijfr.v16n3p1
    as

    Download full text from publisher

    File URL: https://www.sciedu.ca/journal/index.php/ijfr/article/view/28577/17340
    Download Restriction: no
    File URL: https://www.sciedu.ca/journal/index.php/ijfr/article/view/28577
    Download Restriction: no
    File URL: https://libkey.io/10.5430/ijfr.v16n3p1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijfr11:v:16:y:2025:i:3:p:1-9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://ijfr.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.