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Although most professionals believe that the highest percentage of false allegations of child sexual abuse occur during divorce and custody conflicts, disagreement exists regarding how many of these allegations are false. Some professionals assert that they choose to "err on the side of the child" by not taking any chances when abuse is alleged. However, the child is also harmed when a false accusation is viewed as true.
The nonabused child has been subjected to a process of interrogation and often to inappropriate therapy, and the relationship with a formerly loved parent may be irretrievably damaged.
https://www.ojp.gov/ncjrs/virtual-library/abstracts/sexual-abuse-allegations-divorce-and-custody-disputes