["Journal of Investigative Psychology and Offender Profiling, Volume 19, Issue 2, Page 73-87, June 2022. ", "\nAbstract\nFactors such as cultural norms and stereotypes influence how child sexual abuse (CSA) is perceived in relation to gender of the offender and perceptions of responsibility and harm in Puerto Rico. Finkelhor and Browne's traumagenic dynamics model served as the theoretical framework for the investigation because it addresses four key factors related to the experience of CSA victims. A total of 525 people living in Puerto Rico participated in the study. They were asked to read a hypothetical case of CSA by a teacher with a minor student and answer related questions. Point‐biserial correlational analyses were used to assess the influence of gender of the offender on perceptions of CSA. Results of the study indicated the male offender was attributed more responsibility and harm for the offence. Both male and female minor victims were identified by participants as partly responsible for the offence. Male and female offenders were identified as victims. Findings of this study could help to improve understanding of cultural differences in perceptions of CSA cases and its consequences.\n"]