[F] athers most frequently make intentionally false reports [while] mothers and children [are the] least likely to fabricate reports of abuse or neglect... [D] eliberate fabrication of abuse by custodial parents is
relatively low, alleviating the concerns that there is a
widespread problem of custodial parents trying to manipulate the legal system or seek vengeance against their former partners... diverting
attention from the more prevalent problems of unsubstantiated allegations made in good faith and unresolved investigations where suspicions of abuse or neglect remain but can not be confirmed.