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

Spreadsheet bibliography

Title Using constraints to diagnose faulty spreadsheets
Authors Rui Abreu, Birgit Hofer, Alexandre Perez, & Franz Wotawa
Year 2015
Type Article
Publication Software Quality Journal
Series Volume 23, Issue 2, June, pages 297-322
Abstract

Spreadsheets can be viewed as a highly flexible programming environment for end users. Spreadsheets are widely adopted for decision making and may have a serious economical impact for the business. However, spreadsheets are staggeringly prone to errors. Hence, approaches for aiding the process of pinpointing the faulty cells in a spreadsheet are of great value.

We present a constraint-based approach, ConBug, for debugging spreadsheets. The approach takes as input a (faulty) spreadsheet and a test case that reveals the fault and computes a set of diagnosis candidates for the debugging problem. Therefore, we convert the spreadsheet and a test case to a constraint satisfaction problem.

We perform an empirical evaluation with 78 spreadsheets from different sources, where we demonstrate that our approach is light-weight and efficient. From our experimental results, we conclude that ConBug helps end users to pinpoint faulty cells.

Full version Available
Sample
Example from EUSES spreadsheet corpus
Example from EUSES spreadsheet corpus
This example spreadsheet, from the EUSES spreadsheet corpus, contains a formula error. It is used to illustrate the basic concepts of ConBug.
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