A total of 598 respondents from 33 counties in 5 States were presented with a potentially reportable abuse or neglect situaiton and were asked to indicate their willingness to report that situation. Characteristics of the event, the resident, staff, and measures of the attitudes of respondents were included in an hierarchical regression model to determine their respective impacts on willingness to report. A model that explained about 45 percent of the variance in willingness to report was obtained. The type of event involved was the most important factor in willingness to report, and sexual and physical maltreatment were the most influential variables within this set. Staff commitment to residents was also related to willingness to report. Perceived organizational support for reporting had a negligible effect on willingness to report. Given that sexual and physical abuse were the most likely maltreatment events to be reported, statutes and rules should mandate the reporting of other types of events, such as failure to supervise, failure to provide, and harmful restraint and control. 2 tables, 26 references. (Author abstract modified)