Abstract

Objectives: The study aimed mainly at scientific foundation by identifying the role of financial technology in reducing the digital gap in the financial reporting environment, to test the hypotheses of the study. Methods: The study relied on the descriptive analytical approach to clarify the theoretical framework through the literature of studies, periodicals and scientific theses, and to analyze and test the hypotheses of the study field. Results: The results of the field study also proved that there is a clear role for financial technology in reducing the digital gap in the electronic disclosure of the informational content of financial reports, as technology contributes to the disclosure of information on financial reports as well as events and financial facts with high accuracy. Conclusions: The study also recommended the need for banks operating in Palestine to pay attention to the application of financial technology to enhance the acceptable quality of financial reports by maximizing disclosure, publication and electronic exchange of information that must be contained in financial reports.