This study is on the impact of firm attributes on audit delay of quoted manufacturing firms in Nigeria. As an important information mechanism, audit report remains the primary focus of audit firms, companies, regulators and investors. Undue audit delay reduces the quality of financial reporting by not providing timely information to investors and prospective investors. The study employed correlation research design using a sample of twenty one quoted manufacturing firms for the period of five years (2011-2015). The data was sourced from the annual reports of all manufacturing companies quoted on the floor of the Nigerian stock exchange. The method of data analysis utilized in the study is the Generalize Least Square data estimation techniques. In line with the objectives of the study, the finding reveals that; firm size and firm complexity have significant positive impact on audit delay; firm profitability, firm age and firm accrual have significant negative impact on audit delay. The study therefore, recommends that in achieving the objective of making the financial statements readily available for making timely decisions, quoted manufacturing firms in Nigeria should give priority to firm attributes(firm size, firm profitability, firm age, firm accrual and firm complexity) employed in this study. Key notes:Audit delay, firm attributes, firm size, profitability, firm age accrual, firm complexity