Did you reference GWT Guideline Documentation for ARIA - https://developers.google.com/web-toolkit/doc/latest/DevGuideA11y
Also read through http://code.google.com/p/google-web-toolkit/wiki/ARIAImplementationDetails
I am not exactly sure about adding role tag or aria tag in a DisclosurePanel. You can try and follow the principles GWT team use for Tree or Menubar which similarly show/hide data on interaction.