There can be a number of reasons why we seem to (or really do) hear better at night.
The biggest reason is that there is usually less ambient noise at night or in the wee hours of the morning. In the mid-day and evening, there are lots of cars, work, people talking, etc. The ambient noise level is typically much higher during the day, which masks quiet and subtle sounds.
Air temperature does also make a difference. It is typically cooler at night. Cooler air is denser air - the air molecules are literally closer together - and there is less kinetic energy - the air molecules are not moving as quickly. The speed of sound is dependent on the medium. The speed of sound is faster in denser mediums. So technically, sound travels faster through cool air than it does through warm air, though the difference is so small that it's unlikely we can perceive it.
The air moves throughout the day, however. As the air gets warmer throughout the day, it rises. At night, the air is more still. In the evening, as the temperature falls, the air cools and falls as well. Sound waves travelling in this rising or falling air are carried somewhat in the direction that the air is travelling. At night, there can actually be stronger reflections of sound off of the ground as the air falls and carries the sound waves in a slight downward direction as they travel. Conversely, when the air is rising as it heats up, there is less of a reflection off of the ground. Whether or not we can detect a slight increase in SPL from the ground reflection at night, I don't know.
Then there are the human factors. Our vision tends to be best a dawn and dusk. I'm not sure if our hearing follows a similar pattern, but it seems reasonable that it might. We tend to get a bit tired in the mid-afternoon when the temperature is also typically at its peak. And we tend to be very alert at twilight - likely a throwback instinct as we were vulnerable to nocturnal preditors at this time.
There's also psychology. We are able to hear details much more clearly when we are paying close attention. During the day, we're often distracted by thoughts about work or family or friends. At night, many of us have a routine where we "wind down" and allow ourselves to relax. Without the mental distractions, we're able to pay more attention to what we're hearing.
So we're cooler (physically), calmer, more alert and less distracted at night. Put all of that together, and it's not really surprising that we seem to hear better at night, I don't think. Factor in fewer visual distractions as well, and it is REALLY not surprising. Even though you're talking about having a light on in the room, it's still darker at night and we don't have sunlight coming through windows or the crack under the door. Again, it's just one less source of distraction, allowing us to concentrate better on the sounds coming from our speakers
