The current study purposes to evaluate the extent of the Shariah Governance (SG) attributes and their effect on Islamic banks (IBs') financial performance. To the extent of the SG attributes, the governance index was created on the four sub-indices which are Shariah board size, number of board meetings, qualification, and Shariah audit committee. Findings exposed that SG attributes in Pakistani IBs significantly influence IBs' performance. The study results indicated that IBs' in Pakistan

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... iated the efficiency of the Shariah board considerably and better than the interest-based mechanisms of corporate governance (CG). The present study uses a multiple regression model. The study findings recommended a significant statistical relationship between SG attributes and IBs performance that would suggest that better SG had a causal connotation with immense performance in Pakistani IBs'. The current paper may serve to assist IBs' stakeholders in better understanding the SG practices of IBs'. In addition, the observed significant relationships among the SG attributes and performance should explain to the IBs' administrators the necessity of improving the existing SG requirements. The present study will be contributed to help the stakeholders connected with IBs' be aware of the SG practices of the IBs' in Pakistan