This study examines whether earnings volatility affects the period of issuing the audit report. To achieve the goal of the research and test its hypotheses, the researchers relied on a multiple regression model, using a sample of 440 observations during the period (2018-2021). The effect of (type of auditor’s opinion, company size, financial leverage, readability of the audit report, the company’s realization of losses, crises) on the period of issuing the audit report was controlled. The results of the study indicated that there is a positive and significant relationship between earnings volatility and the period of issuing the audit report. There is a positive and significant effect of the interaction between the size of the audit firm and earnings volatility on the period of issuing the audit report. There is a negative and significant effect of the interaction between changing auditors and earnings volatility on the period of issuing the audit report. The study contributes to timely preparation of financial reports by identifying earnings volatility as a factor affecting the delay of the audit report. In light of the relationship between earnings volatility and the delay in the audit report, the current study contributes to the literature that studies auditors’ perceptions of risks, and finally, the study contributes to the streams of literature that aimed to test the effect of the size of the audit firm and the auditor’s change on the relationship between earnings volatility and the period of issuing the audit report. Keywords: audit firm size, auditor change, earnings volatility, audit report issuance period.