const regex = /(?<=(?:^|[^\\])(?:\\\\)*)(([`'"])(.*?(?:[^\\](\\\\)*|$)(\2|$)))/g;
// Alternative syntax using RegExp constructor
// const regex = new RegExp('(?<=(?:^|[^\\\\])(?:\\\\\\\\)*)(([`\'"])(.*?(?:[^\\\\](\\\\\\\\)*|$)(\\2|$)))', 'g')
const str = `"I do not know; but, whatever it is, it will be sunk before night. In any case, it is better to perish with it, than be made accomplices in a retaliation the justice of which we cannot judge."\\n"That is my opinion too," said Ned Land, coolly. "Let us wait for night."`;
const subst = `<span>$1</span>`;
// The substituted value will be contained in the result variable
const result = str.replace(regex, subst);
console.log('Substitution result: ', result);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for JavaScript, please visit: https://developer.mozilla.org/en/docs/Web/JavaScript/Guide/Regular_Expressions