This research focuses on three hypotheses: (1) there is a negative relationship between approval of corporal punishment and the likelihood of reporting probable maltreatment to child protective services; (2) there is a negative relationship between the approval of corporal punishment and the perception of the seriousness of selected problematic parental behavior; and (3) the effect of the approval of corporal punishment on the likelihood of reporting probable maltreatment is mediated by the perception of the seriousness of the parental behavior. Upper level undergraduate college students majoring in professional programs and in the social sciences were selected for this study as they represent the type of beginning workers found in entry level health and social service occupations in urban areas. Study participants (325) responded to vignettes in multi-item scales. Data were analyzed using correlation analyses and multiple regression procedures. The results show that the worker’s approval of corporal punishment was significantly correlated to both the perception of maltreatment and the likelihood of reporting maltreatment. The effect of the approval of corporal punishment on reporting is transmitted through the perception of the seriousness of an incident of possible maltreatment. It appears that attitudes about corporal punishment have a direct effect on the perception of maltreatment; and the perception of maltreatment then has an effect on the decision to report an incident. But the effect of the perception of the seriousness of an incident on the decision to report is more than the variance contributed by “approval of corporal punishment” alone. One’s perception of maltreatment is comprised of one’s approval of corporal punishment and other factors including case specific characteristics. Social service agencies face a challenge to provide workers with training that will enable them to detect and report maltreatment despite workers’ individual beliefs about discipline and punishment. 3 tables, 43 references