As it appeared in Table 3 (F model= 3.847, Sig = 0.003) with adjusted R square was 11.1%, and this means that
the collection of the independent variables explain 11.1% of the variation of the dependent variable. The results
of the study revealed that there is no relation between the non-audit fees service and agency cost measure by
blockholder’s ownership. That is the main hypothesis of the study that there is no impact of agency cost on the
demand for NAS has been accepted. This result is quite similar to the result of the study of Quick et al. (2013)
and Dobler (2014). This may refer to the nature of some Jordanian family companies which form a large