Inspectorates and enforcement agencies increasingly depend on information from societal actors to detect and enforce business offenses, but little is known about the factors underlying external reporting. This paper aims to contribute to a better understanding of what drives external reporters to report offenses to enforcement agencies, and how reporters experience the reporting process. Potential reasons to report are derived of the literature on whistleblowing and on business relations within organizational fields. The article then presents findings of an extensive comparative, qualitative empirical study on reporting businesses. We find that reporters aim to incapacitate competitors who gain economic advantage by bending the rules, and regard inspectorates as their ally in maintaining a level playing field.

中文翻译：

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为什么外部证人向监察机构报告组织不当行为：三个监察机构的比较案例研究

检查机构和执法机构越来越依赖来自社会参与者的信息来发现和执行商业违法行为，但对外部报告背后的因素知之甚少。本文旨在帮助更好地了解是什么促使外部记者向执法机构举报违法行为，以及记者如何体验举报过程。报告的潜在原因来自有关举报和组织领域内业务关系的文献。然后，本文介绍了对报告业务的广泛比较、定性实证研究的结果。我们发现，记者的目的是削弱通过违反规则获得经济优势的竞争对手，并将监察机构视为他们维护公平竞争环境的盟友。