Marcia P. Miceli and Janet P. Near propose a model linking five factors that influence whistleblowing behavior: characteristics of the whistleblower, the complaint recipient, the wrongdoer, the wrongdoing, and the organization.7 Most studies have attempted to explain the factors that contribute to why accountants may or may not choose to blow the whistle, including items such as internal locus of control, external locus of control, levels of moral reasoning, and the effects of culture. Whistleblowing involves a balancing of philosophical values, including feelings related to justice, deontology, utilitarianism, relativism, and egoism. Our research will extend the existing research by examining these five factors for three increasing materiality levels.