Spreadsheets are commonly used and commonly flawed.
Caulkins, Morrison, & Weidemann (2008)
A significant proportion of spreadsheets have severe quality problems.
Ayalew (2007)
Spreadsheet errors... a great, often unrecognised, risk to corporate decision making & financial integrity.
Chadwick (2002)
Overconfidence is one of the most substantial causes of spreadsheet errors.
Sakal, et al (2015)
60% of large companies feel 'Spreadsheet Hell' describes their reliance on spreadsheets.
Murphy (2007)
Spreadsheets contain errors at an alarmingly high rate.
Abraham, et al (2005)
Never assume a spreadsheet is right, even your own.
Raffensperger (2001)
Every study, without exception, has found error rates much higher than organizations would wish to tolerate.
Panko (1999)
Your spreadsheets may be disasters in the making.
Caulkins, Morrison, & Weidemann (2006)
Spreadsheet development must embrace extensive testing in order to be taken seriously as a profession.
Bock (2016)
Most executives do not really check or verify the accuracy or validity of [their] spreadsheets...
Teo & Tan (1999)
Spreadsheets are extraordinarily and unacceptably prone to error.
Dunn (2010)
Spreadsheets are easy to use and very hard to check.
Chen & Chan (2000)
Spreadsheets are alarmingly error-prone to write.
Paine (2001)
Spreadsheets are the most popular live programming environments, but they are also notoriously fault-prone.
Hermans & van der Storm (2015)
Every study that has looked for errors has found them... in considerable abundance.
Panko & Halverson (1996)
Despite being staggeringly error prone, spreadsheets are a highly flexible programming environment.
Abreu, et al (2015)
Research on spreadsheet errors is substantial, compelling, and unanimous.
Panko (2015)
Studies have shown that there is a high incidence of errors in spreadsheets.
Csernoch & Biro (2013)
The issue is not whether there is an error but how many errors there are and how serious they are.
Panko (2007)
Spreadsheets... pose a greater threat to your business than almost anything you can imagine.
Howard (2005)
The software that end users are creating... is riddled with errors.
Burnett & Myers (2014)
Spreadsheet errors are pervasive, stubborn, ubiquitous and complex.
Irons (2003)
1% of all formulas in operational spreadsheets are in error.
Powell, Baker, & Lawson (2009)
Spreadsheets are often hard, if not impossible, to understand.
Mireault & Gresham (2015)
...few incidents of spreadsheet errors are made public and these are usually not revealed by choice.
Kruck & Sheetz (2001)
The untested spreadsheet is as dangerous and untrustworthy as an untested program.
Price (2006)
A lot of decisions are being made on the basis of some bad numbers.
Ross (1996)
Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.
Mireault (2015)
It is irrational to expect large error-free spreadsheets.
Panko (2013)
The results given by spreadsheets are often just wrong.
Sajaniemi (1998)
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous.
Nixon & O'Hara (2010)
Even obvious, elementary errors in very simple, clearly documented spreadsheets are... difficult to find.
Galletta, et al (1993)
Spreadsheets have a notoriously high number of faults.
Rust, et al (2006)
Untested spreadsheets are riddled with errors.
Miller (2005)
Programmers exhibit unwarranted confidence in the correctness of their spreadsheets.
Krishna, et al (2001)
Spreadsheets are dangerous to their authors and others.
Durusau & Hunting (2015)
People tend to believe their spreadsheets are more accurate than they really are.
Caulkins, Morrison, & Weidemann (2006)
Errors in spreadsheets are as ubiquitous as spreadsheets themselves.
Colbenz (2005)
Spreadsheet shortcomings can significantly hamper an organization's business operation.
Reschenhofer & Matthes (2015)
Spreadsheets can be viewed as a highly flexible programming environment for end users.
Abreu, et al (2015)
Spreadsheets are more fault-prone than other software.
Kulesz & Ostberg (2013)
Despite overwhelming and unanimous evidence... companies have continued to ignore spreadsheet error risks.
Panko (2014)
Most large spreadsheets have dozens or even hundreds of errors.
Panko & Ordway (2005)
Spreadsheets are notoriously error-prone.
Cunha, et al (2011)
94% of the 88 spreadsheets audited in 7 studies have contained errors.
Panko (2008)
Spreadsheet errors are still the rule rather than the exception.
Nixon & O'Hara (2010)
Errors in spreadsheets... result in incorrect decisions being made and significant losses incurred.
Beaman, et al (2005)
The quality and reliability of spreadsheets is known to be poor.
Bishop & McDaid (2007)
Spreadsheet errors have resulted in huge financial losses.
Abraham & Erwig (2007)

Spreadsheet bibliography

Title Using objects of measurement to detect spreadsheet errors
Authors Michael J. Coblenz, Andrew Ko, & Brad Myers
Year 2005
Type Article
Publication Institute for Software Research
Series Paper 778
Abstract

There are many common errors in spreadsheets that traditional spreadsheet systems do not help users find.

This paper presents a statically-typed spreadsheet language that adds additional information about the objects that spreadsheet values represent.

By annotating values with both units and labels, users denote both the system of measurement in which the values are expressed as well as the properties of the objects to which the values refer. This information is used during computation to detect some invalid computations and allow users to identify properties of resulting values.

Full version Available
Sample
A small label context
A small label context

The label context forms the core of our research.

The structure of the label context reflects the observation that many real-world concepts and objects are hierarchical. Therefore, the label context is a tree, where each node is a particular concept.

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