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Creating view based on related list

I want to create a new view for accounts.  There is a related list attached to the account object by way of a lookup field in a "discounts" custom object.  My problem is I want to create a new view that will show all accounts thats don't have any discounts.  So I need to check whether the discounts related list is empty or not.  I do not see how to do this and I'm not sure it's even possible, but this is a very important feature in our system.  Can anybody give me some insight into this?





Have you considered adding a rollup summary field to Account that counts the number of discounts under it?  Then you could make your view consider whether that field equals 0.
While I had not considered using a rollup field, I did consider the possibility of having a field that held the count of records in the discounts related list.  My problem though is that Account and Discounts are not in a Master/Child relationship and just a standard relationship.  Is there a way to build a rollup field on a standard lookup relationship?
Only with an Apex trigger.  But why not just make them master/detail?  It seems like the discount cannot and should not exist without the account...