This paper examines the influence of audit quality (AQ) and firm age (FA) on audit report delay (ARD) with the moderating effect of FA. The study utilizes the panel data approach and therefore data was collected from the annual reports of a sample of 23 companies listed on the Palestine Exchange between 2017 and 2023. Random Effects regression is used to examine the effect of AQ and FA on ARD and the moderating effect of FA. The study concludes that AQ is positively and significantly associated with ARD, showing that the Big Four audit firms have longer ARD compared to other audit firms. The study also indicates that FA has no effect on the ARD. Furthermore, the findings suggest that FA negatively moderates the link between AQ and ARD and thus ARD is reduced for firms having longer ages and audited by the Big Four. The insights gained from this study can be useful for policymakers and regulators by providing an overview of the extent of ARD and its connection with AQ and FA.