ABSTRACT
One of the investigation reports presented in this chapter concerned with inappropriate accounting practices at Toshiba Corporation is publicly available. This case study presents an evaluation of the investigation. Specifically, this case of Toshiba focuses on shortcomings in the whistleblowing system set up by examiners, as well as lack of evidence for statements in the report. These findings are important and serious, as internal reports represent a form of privatization of law enforcement. Toshiba Corporation is a technology conglomerate headquartered in Japan. It is a pillar of the Japanese economy and a global brand recognized around the world. The company was founded in the mid-1800s and sells a diverse group of products ranging from home appliances, computers, and cameras to power plants, nuclear reactors, and health-care solutions. The corporation consists of five global businesses: energy and infrastructure, community solutions, health-care systems and services, electronic devices and components, and lifestyle products and services.
