This study aimed to identify the degree of implementation of digital transformation governance and its role in enhancing the efficiency of financial reporting and improving the quality of accounting disclosure in banks operating in Palestine. The study adopted a descriptive-analytical approach and employed a questionnaire as the primary instrument for data collection. The study population consisted of employees working in Palestinian banks, specifically Bank of Palestine and Al-Quds Bank, with a total of 415 male and female employees representing the Palestinian banking sector. And The findings revealed a statistically significant correlation between the implementation of digital transformation governance and the enhancement of financial reporting efficiency. The results also demonstrated a positive relationship between digital transformation governance and the improvement of accounting disclosure quality. Furthermore, the study highlighted the importance of digital transformation in developing accounting measurement and disclosure systems and strengthening the reliability of financial information, And The study recommended that the Palestinian Monetary Authority adopt a unified policy for digital transformation governance within banks, develop technological infrastructure, strengthen oversight systems related to accounting disclosure, and enhance the competencies of accounting personnel to meet the requirements of the moder........... Keywords:...........Digital Transformation Governance, Financial Reporting, Accounting Disclosure, Palestinian Banks, Digital Transformation, Financial Efficiency.