Previous studies have investigated personal moral violations with different references (i.e., the protagonists in moral scenarios are the participants themselves or unknown other individuals). However, the roles of various agents in moral judgments have remained unclear. In the present study, ERPs were used to investigate moral judgments when the participants viewed gossip that described (im)moral behaviors committed by different agents (self, friend, celebrity). The results demonstrate that the P2 and late positive component (LPC) correspond to two successive processes of indirect moral judgment when individuals process gossip. Specifically, the P2 amplitude in the celebrity condition was more sensitive in distinguishing immoral behaviors from moral behaviors than that in the other two conditions, whereas the moral valence effect on the LPC was predominately driven by the self‐reference. These findings expand our current understanding of moral judgments in a gossip evaluation task and demonstrate that the early processing of gossip depends on both the entertainment value of the agent and the salience of moral behaviors. Processing in the later stage reflects reactions to intensified affective stimuli, or reflects cognitive effort that was required to resolve the conflict between negative gossip about self and the self‐positivity bias.