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

Spreadsheet bibliography

Title A user-centered approach for testing spreadsheets
Authors Yirsaw Ayalew
Year 2007
Type Article
Publication International Journal of Computing and ICT Research
Series Volume 1, Number 1, June, pages 76-84
Abstract

Spreadsheets are a special form of computer program, which are widely used in areas such as accounting, finance, business management, science and engineering. The wide use of spreadsheets can be attributed to the fact that they appeal to end-user programmers because they are easy to use and require no formal training on designing and programming techniques.

However, as the literature indicates, a significant proportion of spreadsheets contain faults. This paper presents an approach for checking spreadsheets on the premises that their developers are not software professionals. It takes inherent characteristics of spreadsheets as well as the conceptual models of spreadsheet programmers into account and incorporates ideas from symbolic testing and interval analysis.

To evaluate the methodology proposed, a prototype-tool preserving the look-and-feel spreadsheets developers are accustomed to has been developed.

Full version Available
Sample
Attaching an interval to a numeric cell
Attaching an interval to a numeric cell

When the user wants to attach an interval to a given cell, the user selects the cell and chooses a command from the Interval menu through which interval-based testing features are available.

The attached interval is then stored in the expected spreadsheet as a string with the same coordinate as the corresponding cell selected in the ordinary spreadsheet.

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