The horn sounding has no impact on whether or not you call a foul. If the shooter had just released the ball, then the horn went off, and then (while still in the air) he was pummelled by a defender you would call a foul, right? It goes equally for an offensive foul.
Regarding the question about end of quarter versus the end of the game - I don't see how someone can make a distinction. Either the foul warrants calling or it doesn't. OK, maybe if the game is a 30 point blowout and the offensive team is the one that is down by 30 you let it go just so that the game will be over! But other than that I say that you call the foul like you would at any other point in the game.
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