Individual Partners Research Articles

Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels

We investigate whether audit partner level data provides a more powerful measure than office or firm level measures of client importance. We find that the likelihood of issuing a going‐concern opinion (any and first‐time) increases, and the absolute value of discretionary accruals decreases, in relation to the proportion of audit fees to the total audit fees received by audit partners from all their clients. We also find that the likelihood of issuing a going‐concern opinion (any and first‐time) increases, and the absolute value of discretionary accruals decreases, in relation to the proportion of non‐audit services fees from a client to total non‐audit service fees, and the proportion of total audit and non‐audit service fees from a client to total fees from all their clients at the office and firm levels. Our findings provide evidence to regulators, audit clients, and stakeholders that audit partners do not succumb to pressure from economically more important clients as audit quality has a positive association with client importance.

Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal

SUMMARY On April 11, 2017, the Securities and Exchange Commission charged KPMG with using confidential information relating to the Public Company Accounting Oversight Board’s planned inspections of KPMG. The incident was colloquially labeled the KPMG “steal the exam scandal.” We use this setting to investigate whether the market finds information concerning individual partner identity useful. Since KPMG withheld the names of the audit partners involved in the scandal, the market was unable to distinguish between rotation-induced audit partner turnover and regulatory-related audit partner terminations. Following information economics models of nondisclosure, we predict the market would use information about KPMG audit partner turnover as evidence of regulatory-related audit partner terminations and impose costs on KPMG audit clients who experienced audit partner turnover. The results are consistent with our prediction as KPMG’s overall reputation was not damaged, whereas audit engagements involving audit partners that were potentially involved in the scandal were. Data Availability: All data was obtained from publicly available sources. JEL Classifications: M42; M48.

Educators’ perceptions of their experiences of transnational education in nursing: A grounded theory study

AimThe study aim was to explore educators’ perceptions of their experiences of participating in transnational education in nursing. BackgroundIn an increasingly globalised world, involvement with the delivery of transnational education has become commonplace across the international higher education sector. In recent years, transnational education within the academic discipline of nursing has developed at pace, evolving in response to a global need to invest in nurse education, address nursing shortages and strengthen nursing leadership. However, despite acknowledgement that transnational education is a complex activity that needs to be more fully understood, research specifically exploring transnational education in nursing is scarce, as previous studies predominantly focus on other academic disciplines. The study addresses this knowledge gap, advancing understanding of transnational education in the context of nursing. DesignThe study was positioned within the interpretivist paradigm and underpinned by a constructivist grounded theory methodological design, acknowledging the prior knowledge and experience of the research team in relation to phenomenon under investigation. MethodsEthical approval was obtained before the study commenced, ensuring adherence to key ethical principles. The study was conducted during May to August 2020, in a university in the North of England that provides undergraduate and postgraduate nurse education in the United Kingdom and transnational context. Participants were recruited via e mail and invited to complete a brief questionnaire, informing a preliminary theoretical sampling strategy. Ten educators with experience of transnational education across a diverse range of international locations participated in individual, semi-structured, online interviews that were recorded and transcribed verbatim. Data were analysed using initial and focused coding, constant comparison, theoretical memos and diagrams. FindingsThe findings uncovered three overarching data categories, each of which were crucial to supporting effective transnational education in nursing. Prepare- involved developing an understanding of the context of healthcare and education, being supported and collaborating with transnational partners. Perform- involved recognising language and cultural influences, adapting to the environment and implementing responsive educational pedagogies. Progress- involved recognition of personal development at individual level and valuing the benefits at organisational level. ConclusionsAlthough transnational education in nursing can be challenging and complex, it can offer worthwhile advantages for all stakeholders. However, effective transnational education in nursing is dependent on strategies which prepare educators appropriately and enable them to perform effectively, thereby promoting successful outcomes at individual, organisational and transnational partner level and facilitating advancement in future potential collaborative activity.

Real-world impact of integrating HIV assisted partner services into 31 facilities in Kenya: a single-arm, hybrid type 2 implementation-effectiveness study

Assisted partner services (APS), or exposure notification and HIV testing for sexual partners of individuals diagnosed with HIV (index clients), have been shown to be safe and effective in clinical trials. We assessed the real-world effectiveness of APS when integrated into HIV clinics in western Kenya. In this single-arm, hybrid type 2 implementation science study, we facilitated APS implementation in 31 health facilities in Kenya by training existing health-care staff. We focused on male partner outcomes to assess the impact of APS in reaching male individuals in sub-Saharan Africa, who have lower rates of HIV testing than female individuals. Female individuals (aged ≥18 years or emancipated minor) who tested positive for HIV at participating facilities in Kenya were offered APS; consenting female participants provided contact information for all male sexual partners in the past 3 years. Male partners were notified of their potential HIV exposure and offered a choice of community-based or facility-based HIV testing services (HTS). Female index clients and male partners with HIV were followed up at 6 weeks, 6 months, and 12 months after enrolment, to assess linkage to antiretroviral treatment. Viral load was assessed at 12 months. Between May 1, 2018, and March 31, 2020, 32 722 female individuals received HTS; 1910 (6%) tested positive for HIV, of whom 1724 (90%) received APS. Female index clients named 5137 male partners (median 3 per index [IQR 2-4]), of whom 4422 (86%) were reached with exposure notification and HTS. 524 (12%) of the male partners tested were newly diagnosed with HIV and 1292 (29%) reported a previous HIV diagnosis. At 12 months follow-up, 1512 (88%) female index clients and 1621 (89%) male partners with HIV were taking ART, with few adverse events: 25 (2%) female index clients and seven (<1%) male partners reported intimate partner violence, and 60 (3%) female index clients and ten (<1%) male partners reported relationship dissolution. Evidence from this real-world APS scale-up project shows that APS is a safe, acceptable, and effective strategy to identify males with HIV and retain them in care. The US National Institutes of Health.

Abstract 264: Framework to determine fusion junction of novel RNA fusions and their actionability for personalized therapy of lung cancer patients

Abstract Background: Current therapies including chemotherapy, radiotherapy, and targeted therapies have not worked well for treating lung cancer as is evident by the high lung cancer-related mortality rate. This is because we continue to treat all lung cancers as a homogenous disease. Therefore, personalized therapies based on individual molecular characteristics of patient tumors are needed to improve lung cancer treatment outcomes. Objective: The objective of the current project is to identify novel actionable RNA fusions that can be targeted for the personalized treatment of lung cancer. Fusions, including the ones that are created by joining at the RNA level, can form during cancer development and thus present an attractive way of personalized cancer treatment. Methodology: A list of RNA fusion candidates was processed through a multistep pipeline framework to map the fusion junction of these novel fusions and evaluate their actionability. We had previously obtained this list of RNA fusions by mining the RNA sequencing data from lung cancer samples. The workflow of the project included the following steps: 1) a literature search to assess the oncogenic role of individual gene partners, 2) Blat to map the fusion junction 3) cBioPortal/Survival analysis to predict the association of individual gene partners with lung cancer patient survival and prognosis, 4) cBioPortal/Co-Expression analysis to study if the gene partners are expressed together or have common gene partners and lastly, 5) Open Reading Frame (ORF) Finder to identify if the fusion is predicted to be translated and makes a unique product. Results: RNA fusions such as TMPRSS13-TMPRSS13, SUPT6H-ESR1, PTPRK-RSPO3, and KIF5B-RET were investigated and fusion junctions were successfully determined. Gene partners from multiple fusion pairs (e.g., SUPT6H-ESR1 and KIF5B-RET) were found to have an oncogenic role in lung cancer. Mutations in KIF5B and RET genes were found to associate with poor survival in the TCGA dataset suggesting that the novel RNA fusions may also play an oncogenic role in lung cancer. Lastly, several of these RNA fusions generated unique ORFs suggesting that these fusions are predicted to be translated and these novel proteins can be selectively targeted sparing the normal cells that don’t harbor these mutants. Future directions: Next steps will involve preclinical testing of the driver role of these novel RNA fusions and testing of existing drugs such as RET inhibitors for their efficacy to treat lung cancer in tumors that harbor these novel RNA fusions. Citation Format: Prisha Verma, Sakuni Rankothgedera, Micah Castillo, Preethi Gunaratne. Framework to determine fusion junction of novel RNA fusions and their actionability for personalized therapy of lung cancer patients [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2023; Part 1 (Regular and Invited Abstracts); 2023 Apr 14-19; Orlando, FL. Philadelphia (PA): AACR; Cancer Res 2023;83(7_Suppl):Abstract nr 264.

Problem gaming-related harm experienced by partners and parents of individuals with gaming problems and their help-seeking experiences.

Limited research has investigated how individuals' problem gaming affects significant others. The present study investigated the extent to which partners and parents were personally affected by their partner or child's problematic gaming behavior and what steps, if any, were taken in relation to treatment and other help-seeking by the gamers and the respondents themselves. Two targeted samples (parents, n = 104; partners, n = 264) in Australia were recruited and administered an online survey. The survey assessed gaming-related harm across multiple domains, including financial, relationship, emotional wellbeing, physical health and work/study. Treatment and help-seeking questions referred to seeking psychological assistance, self-help, and community support. Non-parametric tests compared groups on harm measures based on GD status. Parents and partners of individuals rated in the 'problem gaming' range reported significantly greater harms compared to those in the at-risk and non-problem categories. The most frequently endorsed harms were in the relationship domain, including neglected household responsibilities, withdrawal from social events, and relationship conflict. Some parents consult with friends and family (15%) to resolve their child's gaming-related problems. Partners reported to seek outside support and assistance for themselves, including 30% who sought a psychologist. No partners reported having consulted a psychologist for their gaming partner. Problem gaming affects significant others across multiple life areas, but few seek outside help or support, suggesting there may be significant unmet needs. Further research should examine factors that influence acceptance and engagement with problem gaming help options. Harm indicators may be useful for evaluating targeted interventions and other measures to reduce problem gaming.

Lockdown life - experiences of partners of individuals with an acquired brain injury during the COVID-19 pandemic: a qualitative study.

The present study sought to investigate the experience of individuals living with their partner with an acquired brain injury (ABI) during the first lock down period of the COVID-19 pandemic. Semi-structured interviews were conducted with seven partners of individuals who had sustained a range of ABIs. Interviews were transcribed verbatim and thematic analysis was carried out by two of the researchers exploring the unique narratives. ABI occurs within a relational framework, which means that it has repercussions not only for the individual but also the entire family system. COVID-19 prevented family systems (living separately) from coming together which negatively impacted them; however, it also slowed life down, with many people working from home with flexible arrangements in place which participants found to be beneficial. Three main themes emerged from the interview data: partner focus, slowing down and support networks. The narratives identified the struggles of having to continue their partner's rehabilitation when face to face services could not visit the home, the importance of establishing routine, the positives of a slower paced life (due to COVID-19) that enabled them to build stronger relationships with their partners, and the difficulties of being separated from family and loved ones. This research suggests that it is imperative to consider individual experiences and choices. Some families benefited from reduced treatment and a slowed pace of life, whilst others may find this overwhelming and burdensome. The study makes recommendations for supporting couples after an ABI during the ongoing pandemic.

A Grounded Theory Model of Relationship Decision-Making in Non-Offending Partners of Individuals Accused of Sexual Offending.

Non-offending partners of individuals who have committed sexual offenses often choose to end their relationship given the many negative consequences they face as a result of their partner's offending behavior. Despite a focus on relationships in rehabilitation frameworks and the importance of the relationship for the individual who has offended and their partner, research has thus far failed to examine the process underlying why non-offending partners decide to stay in or leave their relationship following an offense. In this study we developed the first descriptive model of relationship decision-making in non-offending partners. Twenty-three individuals whose current or previous partners were accused of sexual offending were interviewed about affective, behavioral, cognitive, and contextual factors contributing to their decision to stay with or leave their partner. Participants' narrative accounts were analyzed using Grounded Theory. Our resulting model consists of four main periods: (1) background factors, (2) relationship factors, (3) finding out, and (4) relationship decision-making. Clinical implications, limitations, and directions for future research are discussed.

Conjugation as a Tool in Therapeutics: Role of Amino Acids/Peptides-Bioactive (Including Heterocycles) Hybrid Molecules in Treating Infectious Diseases.

Peptide-based drugs are gaining significant momentum in the modern drug discovery, which is witnessed by the approval of new drugs by the FDA in recent years. On the other hand, small molecules-based drugs are an integral part of drug development since the past several decades. Peptide-containing drugs are placed between small molecules and the biologics. Both the peptides as well as the small molecules (mainly heterocycles) pose several drawbacks as therapeutics despite their success in curing many diseases. This gap may be bridged by utilising the so called 'conjugation chemistry', in which both the partners are linked to one another through a stable chemical bond, and the resulting conjugates are found to possess attracting benefits, thus eliminating the stigma associated with the individual partners. Over the past decades, the field of molecular hybridisation has emerged to afford us new and efficient molecular architectures that have shown high promise in medicinal chemistry. Taking advantage of this and also considering our experience in this field, we present herein a review concerning the molecules obtained by the conjugation of peptides (amino acids) to small molecules (heterocycles as well as bioactive compounds). More than 125 examples of the conjugates citing nearly 100 references published during the period 2000 to 2022 having therapeutic applications in curing infectious diseases have been covered.

Awareness and equity of behavioral sacrifice and same‐sex relationship quality: Heterosexist discrimination as a distal predictor

AbstractObjectivesWe included two sacrifice constructs to reflect the awareness and (in)equity of behavioral sacrifice in same‐sex relationships: (a) the receiver's awareness (whether the receiver under‐, over‐, or unbiasedly estimated the other's frequency of sacrifice behaviors) and (b) the provider's perceived (in)equity (whether the provider perceived themselves as underbenefitted, overbenefitted, or equitably treated). We then tested how heterosexist discrimination related to same‐sex couples' relationship quality via receivers' awareness and providers' perceived (in)equity.BackgroundSacrifices are pro‐relationship efforts in which individuals forgo self‐interests for the partner or the relationship. The links from sacrifice to same‐sex couples' relationship quality are still understudied. Further, no study has examined whether sexual minority stressors relate to sacrifice in same‐sex relationships.MethodWe used dyadic, survey data from 141 same‐sex couples and conducted actor–partner interdependence models.ResultsFor receivers' awareness, unbiased estimation and overestimation were related to higher relationship quality; underestimation was related to lower relationship quality. For providers' perceived (in)equity, being underbenefitted—a situation in which individuals perceived that the other made fewer sacrifices than they did—was related to lower relationship quality. For indirect pathways, when one individual encountered heterosexist discrimination, this individual's sacrifice was likely underestimated by the receiver; in turn, this individual's partner experienced low relationship quality.ConclusionsTo better understand sacrifice and relationship quality for same‐sex couples, heterosexist discrimination should be considered.ImplicationsInterventions are needed when practitioners work with same‐sex couples who feel that their sacrifices were underestimated, and efforts are still needed to reduce heterosexist discrimination.

Assessing What Matters to People Affected by Alzheimer's Disease: A Quantitative Analysis.

In this phase of the ongoing What Matters Most study series, designed to evaluate concepts that are meaningful to people affected by Alzheimer's disease (AD), we quantified the importance of symptoms, impacts, and outcomes of AD to people at risk for or with AD and care partners of people with AD. We administered a web-based survey to individuals at risk for or with AD (Group 1: unimpaired cognition with evidence of AD pathology; Group 2: AD risk factors and subjective cognitive complaints/mild cognitive impairment; Group 3: mild AD) and to care partners of individuals with moderate AD (Group 4) or severe AD (Group 5). Respondents rated the importance of 42 symptoms, impacts, and outcomes on a scale ranging from 1 ("not at all important") to 5 ("extremely important"). Among the 274 respondents (70.4% female; 63.1% white), over half of patient respondents rated all 42 items as "very important" or "extremely important," while care partners rated fewer items as "very important" or "extremely important." Among the three patient groups, the minimum (maximum) mean importance rating for any item was 3.4 (4.6), indicating that all items were at least moderately to very important. Among care partners of people with moderate or severe AD, the minimum (maximum) mean importance rating was 2.1 (4.4), indicating that most items were rated as at least moderately important. Overall, taking medications correctly, not feeling down or depressed, and staying safe had the highest importance ratings among both patients and care partners, regardless of AD phase. Concepts of importance to individuals affected by AD go beyond the common understanding of "cognition" or "function" alone, reflecting a desire to maintain independence, overall physical and mental health, emotional well-being, and safety. Preservation of these attributes may be key to understanding whether interventions deliver clinically meaningful outcomes.

Employing string similarity metrics of partners to estimate audit team continuity: determinant and its effects on audit outcomes and pricing

PurposePartners are responsible for allocating audit tasks and facilitating knowledge sharing among team members. This study considers changes in the composition of partners to proxy for the continuity of the audit team. This study examines the effect of audit team continuity on audit outcomes (audit quality and report lags), pricing and its determinant (lead partner experience), which have not been thoroughly examined in previous studies.Design/methodology/approachThis study employs string similarity metrics to measure audit team continuity. The study employs multivariate panel data regression empirical models to estimate a sample of 26,007 firm-years of listed Japanese companies from 2008 to 2019.FindingsThe study reveals that audit team continuity is negatively associated with audit fees, regardless of the auditor’s size. This finding contributes to the existing literature by showing that audit team continuity represents one of the determinant factors of audit fee. For clients of large audit firms, companies with higher (lower) audit team continuity issue audit reports in less (more) time. The experience of lead partners is a strong predictor of audit team continuity, irrespective of audit firm size. Audit quality is not associated with audit team continuity for either large or small audit firms.Originality/valueThis study proposes and examines audit team continuity measures that employ string similarity metrics to quantify changes in the composition of partners in consecutive audit engagements. Audit team continuity expands upon the tenure of individual audit partners, which is commonly used in prior literature as a measure of client–partner relationships.

The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market

SUMMARYPrior research using individual auditor data shows that the stock market punishes the clients of failed auditors but not those of nonfailed auditors in the same tainted office (e.g., Li, Qi, Tian, and Zhang 2017). In this study, using audit client market share, we find similar results, but, more importantly, we document that the nonfailed partners’ client market shares decrease when they lack a track record to infer their audit quality credentials and when they reveal connections through teamwork experience with failed audit partners. In other words, nonfailed auditors in the same tainted office suffer contagion loss if there are no mitigating circumstances, such as a good track record or dissociation with failed auditors. These findings are novel in the literature and contribute to the empirical evidence for contagion effects in an individual partner reputational environment.JEL Classifications: M41; M42; M48

Couple-based lifestyle intervention to prevent type 2 diabetes: protocol for a randomised pilot trial

IntroductionType 2 diabetes is prevalent among US adults. Lifestyle interventions that modify health behaviours prevent or delay progression to diabetes among individuals at high risk. Despite the well-documented influence of...

Achieving partnership synergy: resource inputs, shared mission and interdependencies in Danish health promotion partnerships

Intersectoral partnerships have the potential to co-produce 'synergistic' solutions to complex public health problems, exceeding what any single organization acting alone might achieve. Synergy requires shared decision-making and equitable co-construction by partners. However, many partnerships struggle to realize such synergistic potential. Building on the Bergen Model of Collaborative Functioning, this study offers insights for optimizing partnership synergy by examining interactions between 'inputs' to the partnership-shared mission, and partner resources. Specifically, we introduce the concept of 'dependency structure' to draw attention to how these input interactions shape the balance of power and hence the potential for shared decision-making and co-construction. Findings are based on qualitative data from 10 intersectoral, health promotion partnerships in Denmark, including 27 interviews, 10 focus groups, partnership documents and meeting observations. We identified eight distinct types of 'input resources', which were important in shaping the potential balance of power between partners in more or less productive ways. However, the dependency structure that materialized-and its synergistic potential-was contingent on how these inputs interacted with the partnership mission. Our findings suggest a well-developed shared mission serves three functions-(i) foregrounding a common purpose, (ii) aligning individual partner's self-interests and (iii) enabling action. The extent to which partnerships developed a shared mission serving all three functions influenced realization of a balanced dependency structure in which collaborators recognized their interdependencies, in turn promoting shared decision-making. To ensure the greatest potential for synergy, early and ongoing discursive processes to co-develop the partnership mission were particularly important.

A Time of Change

A Time of Change

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

Experiences and insights from partners of individuals with single-ventricle CHD: a pilot qualitative research study.

With advances in care, an increasing number of individuals with single-ventricle CHD are surviving into adulthood. Partners of individuals with chronic illness have unique experiences and challenges. The goal of this pilot qualitative research study was to explore the lived experiences of partners of individuals with single-ventricle CHD. Partners of patients ≥18 years with single-ventricle CHD were recruited and participated in Experience Group sessions and 1:1 interviews. Experience Group sessions are lightly moderated groups that bring together individuals with similar circumstances to discuss their lived experiences, centreing them as the experts. Formal inductive qualitative coding was performed to identify salient themes. Six partners of patients participated. Of these, four were males and four were married; all were partners of someone of the opposite sex. Themes identified included uncertainty about their partners' future health and mortality, becoming a lay CHD specialist, balancing multiple roles, and providing positivity and optimism. Over time, they took on a role as advocates for their partners and as repositories of medical history to help navigate the health system. Despite the uncertainties, participants described championing positivity and optimism for the future. In this first-of-its-kind pilot study, partners of individuals with single-ventricle CHD expressed unique challenges and experiences in their lives. There is a tacit need to design strategies to help partners cope with those challenges. Further larger-scale research is required to better understand the experiences of this unique population.

Smart Home Tech: an interface to provide feedback to caregivers of persons living with cognitive impairment.

Home-based sensor technologies can detect information on daily activities, such as sleep, activity level, and time spent together. This is relevant information for care partners of individuals with cognitive impairment as it can detect early changes in daily activities and cognition. The challenge is how to present thousands of data points to care partners in real-time, allowing them to make adjustments in their daily routine to help reduce burden. The Collaborative Aging Research using Technology (CART) sensor platform was installed in 4 Ottawa homes of persons with cognitive impairment and their care partner. This system includes contact and motion sensors to assess home activity, a smart watch to record steps and sleep patterns, a bed sensor, and medication tracking pillboxes. Questions regarding areas of stress, the types of information that caregivers would like to receive, and how to receive their data were posed in focus group discussions involving caregivers with and without the sensor platform. An interface was designed based on participant input. Eight care partners (75% female) aged 30 to 81 participated in focus groups that obtained their opinions on the usefulness of a feedback system, its content, layout, and frequency in which care partners would like to receive their sensor information. The majority of participants wished to be sent their sensor information on a weekly basis in easy to interpret graphical formats that summarized information for them. An algorithm that collects sensor data, parses appropriate measures; steps, sleep, time together in a room, and displays it in graphical representation, was developed. The user interface displays the daily summary compared to the weekly average, with the ability to navigate between day and weekly views. Sensor-based data needs to be displayed in an efficient and convenient manner if it is going to be used by care partners to help guide changes in behavior to reduce stress. This project designed an interface, based on user feedback. This system also has the potential to be used by clinicians to evaluate longitudinal cognitive decline. Next, we will provide participants with the CART system with sample visual reports and gather their feedback.

Experiences of English‐speaking care partners of individuals with brain health conditions during COVID‐19: a qualitative analysis

AbstractBackgroundPublic health restrictions due to the COVID‐19 pandemic have affected care partners of people living with dementia and/or mental health conditions. This qualitative study explores care partners’ ability to offer care, and changes and interruptions to care provision during the period of the COVID‐19 pandemic (2020) in English‐speaking regions worldwide.MethodAs part of an international cross‐sectional online survey, qualitative data were collected from over 1,000 English‐speaking care partners of people living with dementia and/or mental health conditions. Responses to an open‐ended question about ability to care were coded and analysed thematically. The analysis was undertaken by three independent interdisciplinary coding dyads.ResultA number of main themes and subthemes were generated through the analysis. Reduced in‐person contact with the person with a brain health condition and restrictions in health and social care services created practical, psychological and emotional impacts for care partners. The lack of adequate information from health/social care services, deterioration in the condition of the person living with a brain health condition, and additional care hours/duties were identified. Care partners also mentioned the fear of virus transmission and increased awareness of public health measures as factors that changed or interrupted their ability to provide care.ConclusionThe ability of care partners to provide care was changed or interrupted, and disruption to routines and services available impacted on their well‐being. These findings reflect the complexity of the care partner role and highlight the importance of supporting care partners, in particular during periods of service restrictions such as those experienced as a result of the pandemic. Findings will be of interest to policymakers and service providers.