If you are asking about the regulation of gene expression in prokaryotes and in viruses that infect prokaryotes (ie bacteriophages), then fundamentally they are same and follow the same principles. There are some specifics that might differ but the general mechanisms are the same. However if by viruses you mean viruses that infect eukaryotic organisms then the answer is that the mechanism of gene expression and regulation is quite different. Viruses utilize the expression machinery of their host so a virus infecting a eukaryotic organism would use the expression machinery of that eukaryotic host.
Gene expression is the transcription of a specific gene and the translation of its mRNA into a protein. Regulation is the modulation of this expression by environmental factors or other metabolites.