One of the more intriguing questions stemming from the Toshiba accounting scandal is this: Where was the whistleblower?

Top executives at the industrial conglomerate, which makes everything from refrigerators to nuclear reactors, padded pretax profit by at least ?152 billion over six years, according to a third-party accounting probe.

The review by accountants and lawyers, led by a former investigator with the Tokyo District Public Prosecutor¡¯s Office, cited ¡°institutional¡± accounting malpractices and a corporate culture ¡°where it was impossible to go against the boss¡¯s will.¡±