Main Article Content
Abstract
Background: Corruption and bribery are persistent global problems that undermine governance, economic growth, and societal trust. While numerous legal frameworks have been developed to address these issues, their effectiveness is often influenced by cultural, religious, and institutional contexts. In Muslim-majority countries, Sharia-based legal principles provide a distinctive ethical and normative foundation for combating corruption.
Purpose: This study aims to examine cross-cultural variations in anti-corruption laws with a specific focus on the contributions of Sharia-based frameworks to ethical governance, transparency, and accountability.
Methods: Employing a comparative legal analysis, the research reviews anti-corruption legislation, international conventions, and Islamic jurisprudence (fiqh) on integrity and public trust. Data are drawn from legal texts, case studies, and policy reports across multiple jurisdictions to evaluate enforcement mechanisms, preventive strategies, and public awareness campaigns.
Findings: Employing a comparative legal analysis, the research reviews anti-corruption legislation, international conventions, and Islamic jurisprudence (fiqh) on integrity and public trust. Data are drawn from legal texts, case studies, and policy reports across multiple jurisdictions to evaluate enforcement mechanisms, preventive strategies, and public awareness campaigns.
Theoretical and Practical Implications: The study contributes to legal anthropology and Islamic jurisprudence by framing anti-corruption laws within culturally rooted governance models. Practically, it offers policymakers strategies for integrating ethical-religious norms into legal reforms to improve transparency, strengthen institutions, and foster public trust.
Originality/Novelty: systematically compare Sharia-based anti-corruption models with secular approaches through a cross-cultural lens, highlighting the role of religious-ethical frameworks as complementary tools to global legal standards
Keywords
Article Details
References
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Rahim, M. A., Shaharuddin, N. ’A. S., & Suki, N. M. (2023). Shariah governance disclosure and its effect on Islamic banks’ financial performance: Evidence from Malaysia and GCC countries. Journal of Islamic Accounting and Business Research, 15(4), 619–642. https://doi.org/10.1108/JIABR-08-2021-0235
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References
Alotaibi, R., & Shalhoub, L. (2024). Assessing international anti-money laundering preventive measures in Islamic banks: A directed content analysis approach. Qualitative Research in Financial Markets. https://doi.org/10.1108/QRFM-06-2024-0163
Alam, M. K. (2024). Do Islamic banks use institutional theory in the light of governance? Heliyon, 10, eXXXXX. https://doi.org/10.1016/j.heliyon.2024.eXXXXX
Alam, M. K., Rahman, M. M., & Hossain, D. M. (2023). Independence and effectiveness of Shariah department officers of Islamic banks in Bangladesh. Asian Journal of Accounting Research, 8(3), 275–291. https://doi.org/10.1108/AJAR-01-2022-0022
Aspiranti, T., Maslichah, M., & Afifudin, A. (2023). Shariah governance reporting of Islamic banks: An insight into a reporting index. Cogent Business & Management, 10(1), 2247220. https://doi.org/10.1080/23311975.2023.2247220
Bouheraoua, S. (2022). Adoption of the COSO methodology for internal Sharīʿah audit. International Journal of Islamic and Middle Eastern Finance and Management, 15(4), 765–786. https://doi.org/10.1108/IJIF-04-2020-0071
Dang, T. C. (2025). E-government and corruption in emerging countries: Conditions for effectiveness. Government Information Quarterly. https://doi.org/10.1016/j.giq.2025.101930
Flyvbjerg, B. (2021). Five misunderstandings about case-study research. Journal of Politics, 77(4), 115–121. https://doi.org/10.1017/S0022381619001281
Fürstenberg, A., Ples, P., & Dams, K. (2023). Culture and corruption: An experimental comparison of macro–meso–micro patterns. European Journal of Criminology, 20(6), 1451–1472. https://doi.org/10.1177/14773708221081017
Greif, A., & Zimmermann, S. (2019). Path dependence in comparative law: The role of history in public law. American Journal of Comparative Law, 67(1), 1–40. https://doi.org/10.1093/ajcl/avz001
Gutmann, J. (2019). The independence of prosecutors and its effects on corruption control. Journal of Law and Courts, 7(2), 123–145. https://journals.uchicago.edu/doi/10.1086/703508
Islamic Ethical Principles and Accountability in Governance. (2025). Asian International Journal of Business and Accounting & Finance, 7(21), 21–34. https://www.researchgate.net/publication/391537019_ISLAMIC_ETHICAL_PRINCIPLES_AND_ACCOUNTABILITY_IN_GOVERNANCE
Jenkins, M. (2021). Anti-corruption agencies: Enforcement and economic growth (Transparency/Knowledge Hub report). Transparency International. https://knowledgehub.transparency.org
Jandhyala, S., & Oliveira, F. S. (2021). The role of international anti-corruption regulations in promoting socially responsible practices. Journal of Economic Behavior & Organization, 190, 15–32. https://doi.org/10.1016/j.jebo.2021.07.017
Khan, M. H., Farooq, M. U., & Mollah, S. (2024). Corruption and bank risk-taking in dual banking systems. Corporate Governance: An International Review, 32(3), 663–686. https://doi.org/10.1111/corg.12579
Kuvvet, E. (2021). Anti-corruption courts and foreign direct investment: Do specialized courts matter? Journal of Comparative Economics, 49(3), 567–591. https://doi.org/10.1016/j.jce.2020.11.003
Law, J. (2019). How to do comparative law. Cambridge University Press.
Legrand, P., & Munday, R. (2020). Comparative legal studies: Retrospect and prospect. Journal of Comparative Law, 15(1), 1–25. https://doi.org/10.1080/1477489X.2020.1719114
Mechtenberg, L. (2020). Whistleblower protection: Theory and experimental evidence. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2020.104241
Nistotskaya, M. (2024). Evidence-based anti-corruption? Evaluation of donor programs and institutional interventions. Evaluation Report, EBA.
Peters, A. (2024). Human rights and corruption. International Journal of Constitutional Law, 22(1), 375–403. https://doi.org/10.1093/icon/moae012
Rahim, M. A., Shaharuddin, N. ’A. S., & Suki, N. M. (2023). Shariah governance disclosure and its effect on Islamic banks’ financial performance: Evidence from Malaysia and GCC countries. Journal of Islamic Accounting and Business Research, 14(1), 619–642. https://doi.org/10.1108/JIABR-01-2022-0012
Rahim, M. A., Shaharuddin, N. ’A. S., & Suki, N. M. (2023). Shariah governance disclosure and its effect on Islamic banks’ financial performance: Evidence from Malaysia and GCC countries. Journal of Islamic Accounting and Business Research, 15(4), 619–642. https://doi.org/10.1108/JIABR-08-2021-0235
Ridge, H. M. (2023). Wasta and democratic attitudes in the Middle East. Middle East Law and Governance, 16(2), 117–143. https://doi.org/10.1163/18763375-20231409
Schram, A., Mather, D., & Mechtel, M. (2022). Corruption: A cross-country comparison of common measures. Journal of Economic Behavior & Organization, 196, 245–266. https://doi.org/10.1016/j.jebo.2022.01.012
U4/Global resources on specialized anti-corruption courts and court design. (2023). U4 Anti-Corruption Resource Centre. https://www.u4.no
Vian, T. (2022). Whistleblowing as an anti-corruption strategy in health and public services: Evidence and policy lessons. Global Health Research and Policy. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC.
