Abstract
Customer satisfaction is one of the most important factors in business, when it comes to commercial banks, customer satisfaction level differentiates one bank from another, thus measuring customer satisfaction is exceedingly important. Profitable business cannot exist without satisfied customers, especially in service-oriented industries. Customer satisfaction is an important step to gain customer loyalty. The banking corporate governance is known to improve bank financial performance and value, by reducing the level of expropriation of the company’s assets done by the management, while the satisfaction of the external customers leads to retain customers and add new customers. Banking governance regulates the mechanisms and practices of the banking service engines and oriented them towards effective customer’s satisfaction investigation.  This lead to wards improved banking financial performance, more of previous studies lack to concepts and tools that are used to transform the ideas and theories of improving the quality of banking performance into actual productive practices. From this point, the study attempts to bridge this gap by disclosure the interactive role of banking governance in effectively linking theory and practice in improving the quality of banking financial performance. The paper problem was summarized with the question: to what extent can be interaction of customer services with corporate governance in improving the banking overall financial performance of the Iraqi commercial banks? The study pursues in the design and synthesis and analysis methods, deductive and inductive approach. The study use the analysis and synthesis supported by theoretical evidence in its theoretical part, and used the analysis and conclusion supported by statistical techniques in its practical part, the study was conducted at the sample of commercial banks at Basra Governorate, the study followed the method of exploratory research, using two tools to collected data, the first tool, checklist to assess the overall performance of the banks in question, the size of the respondent sample was 40 individuals and the second tool is a questionnaire with sample size (60 cases), in the light of the analysis the results, conclusions and recommendations were determined.