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Lewis (2005), Hasan (2009), and Abu-Tapanjeh (2009) affirm that corporate governance at IBs, which is based on Islamic values, is known as Islamic Corporate Governance (ICG). The concept of ICG This paper discusses corporate governance issues from a compliance viewpoint. It makes a distinction between legal and ethical compliance mechanisms and shows that the former has clearly proven to Any corporate governance and leadership theory, once developed accordingly is hoped to fully capture organizational performance today while not undermining spiritual belief. Thus, Islamic financial perspective, exemplified here in terms of corporate governance, is expounded., - Empirical extension can be made but such epistemological responses are presently not available from the Islamic financial institutions because of their imperfect premise on the epistemology of unity of knowledge and organization on which the theory of Islamic corporate governance rests 1 Corporate Governance from the Islamic Perspective- A Comparative Analysis with OECD Principles Dr. Abdussalam Mahmoud Abu-Tapanjeh Head of Accounting Department,