I'm going to explain what I believe to be the case. The answer to your question is in more than one part.
1. For an Access monolithic database or one where the front end and back end are both "native" Access .MDB or .ACCDB files, you are using SMB protocol to read and write segments of the data tables. The read/write operations have been initiated and are, at the very least, pending in your system's I/O queue. Where a BE file is involved across a network, the buffer to be written is already in the network I/O queue and (I believe) is not delayed because network I/O is considered slightly higher in process priority than local I/O.
When the Access image shuts down, it triggers what is called an I/O Rundown. This is a WINDOWS thing that causes all pending I/O to be completed if it had not been completed. There is a table (not an Access table) inside Windows that lists the handles that are open for a given process. Some non-Windows systems call this the channel table. As the final act during rundown, Windows for each I/O channel (handle) issues an IOClose operation. Therefore, if you were watching the Task Manager display of active processes, it would be POSSIBLE (not guaranteed) to see that Access doesn't actually disappear from the process list immediately. There is a slight lag. When Access disappears, everything is complete and everything is closed. All pending I/O is complete. Memory buffers cannot be released until the task that held them signals (through I/O completion) that is done with them. This is part of the safeguards that prevent data loss by recognizing the temporal nature of process I/O.
2. For an Access FE using some other type of BE based on an active SQL engine (SQL Server, ORACLE, INGRES, SYBASE, ...), while most of what you do (via SQL) should not cause corruption, it is at least theoretically possible that you COULD construct a bad action query that leaves your DB in a really bad state. Invariably, such queries would not be considered "good programming practice" anyway. However, if you take care to avoid TRYING to construct bad queries, you should be OK. Most normal queries will reach completion, particularly if they are across a network.
3. IF you used Access to open something else - like Excel or Word as application objects - then closing Access doesn't guarantee a clean shutdown. This is because the "something else" programs are running as Windows processes that have a life of their own. Their primary input and output and command channels are essentially network-like connections using the Loopback channel that is on EVERY machine that has a TCP/IP stack. (This is true for Windows, Unix family, and OpenVMS, and I recall it was true for DEC TOPS-10 and RSX-11M/D as well.) Anyway, if you fail to command your "something else" programs to quit, whatever THEY had open at the time, though it might NOT be a database, could be corrupted when someone has to come behind you to clean up the "dangling" processes.
4. In ALL cases, if you are in the middle of some non-trivial action query and you catastrophically lose power when a disk I/O is active, THAT would easily cause corruption - but that would NOT be case of a graceful Access shutdown so is outside of the original scope of your question.