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<title>International Journal of Law and Management:</title>
<subTitle>Legal and Sharīʿah
non-compliance risks in Nigerian
Islamic finance industry: a review
of the literature</subTitle>
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<name type="Personal Name" authority="">
<namePart>Zakariya Mustapha</namePart>
<role><roleTerm type="text">Primary Author</roleTerm></role>
</name>
<name type="Personal Name" authority="">
<namePart>Sherin Binti Kunhibava</namePart>
<role><roleTerm type="text">Additional Author</roleTerm></role>
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<name type="Personal Name" authority="">
<namePart>Aishath Muneeza</namePart>
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<place><placeTerm type="text">ENGLAND</placeTerm></place>
<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2021</dateIssued>
<issuance>monographic</issuance>
<edition></edition>
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<note>Abstract
Purpose – The purpose of this paper is to review the literature on Islamic finance vis-à-vis legal and
Sharīʿah non-compliance risks in its transactions and judicial dispute resolution in Nigeria. This is with a
view to putting forward direction for future studies on the duo of legal and Sharīʿah non-compliance risks and
their impact in Islamic finance.
Design/methodology/approach – This review is designed as an exploratory study and qualitative
methodology is used in examining relevant literature comprising of primary and secondary data while
identifying legal risk and Sharīʿah non-compliance risks of Nigeria’s Islamic finance industry. Using
the doctrinal approach together with content analysis, relevant Nigerian laws and judicial precedents
applicable to Islamic finance practice and related publications were examined in determining the
identified risks.</note>
<subject authority=""><topic>Judicial dispute resolution</topic></subject>
<subject authority=""><topic>Sharīʿah non-compliance risk, Literature review</topic></subject>
<subject authority=""><topic>Sharīʿah risk, Legal risk, Conflict of laws</topic></subject>
<subject authority=""><topic>Nigeria, Islamic finance, Legal framework</topic></subject>
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