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This study explores Australian police officers’ perceptions of unethical conduct scenarios with the aim of understanding unwillingness to report infractions. The responses of 845 officers were compared across eleven scenarios to explore variation in the extent to which they understood the behaviour to violate policy and their hypothetical willingness, or unwillingness, to report the behaviour. Five scenarios emerged as least likely to be reported, with a substantial minority of officers stating their decision was despite their understanding that the behaviour constituted a policy violation. Contrary to predictions, these ‘non-reporters’ were aware they were less likely to report than their colleagues, but believed they held the same views as their colleagues in terms of the seriousness of scenarios. Comparisons between non-reporters and other survey participants, however, found this belief to be false, with non-reporters viewing the scenarios as significantly less serious. A perceived self-other difference, along with a belief that others will report were shown to reduce the likelihood of not reporting. The results are discussed in terms of increasing willingness to report misconduct through organisational efforts to communicate values and support officers to make ethical decisions.