The quality of financial reporting refers to the accuracy, transparency, and reliability of financial information. Audit report lag indicates the time gap between the end of the fiscal year and the date the audit report is issued. Conditional conservatism reflects the accounting tendency to recognize losses more quickly than gains. This study investigates the relationship between financial reporting quality, audit report lag, and conditional conservatism. To this end, data from 165 companies listed on the Tehran Stock Exchange during the years 2014 to were analyzed. A library-based method was employed to collect data. Descriptive and inferential statistics were used to summarize and analyze the data. To test the research hypotheses, multivariate regression models were applied. The findings revealed that high financial reporting quality in growth firms leads to an increase in audit report lag, which is attributed to the complexity and volume of financial information in these firms. However, this relationship was not statistically significant in value firms. Furthermore, conditional conservatism was found to have a significant positive moderating effect on the relationship between financial reporting quality and audit delay in growth firms, whereas no such moderating effect was observed in value firms. The results underscore the importance of considering firm characteristics and Iran's institutional environment when analyzing the relationship between financial reporting quality and audit report timeliness. These findings have practical implications for investors, auditors, and financial policymakers.