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

Spreadsheet bibliography

Title New guidelines for writing spreadsheets
Authors John F. Raffensperger
Year 2001
Type Proceedings
Publication EuSpRIG
Series  
Abstract

Current prescriptions for spreadsheet style specify modular separation of data, calculation and output, based on the notion that writing a spreadsheet is like writing a computer program.

Instead of a computer programming style, this article examines rules of style for text, graphics, and mathematics. Much "common wisdom" in spreadsheets contradicts rules for these well-developed arts.

A case is made here for a new style for spreadsheets that emphasises readability. The new style is described in detail with an example, and contrasted with the programming style.

Full version Available
Sample
Expose rather than hide information
Expose rather than hide information
Structure formulae and data to be friendly to the user. On the left, 0.07 should be in its own cell; references to B5, B6, and B7 should be in order. Cells should have self-descriptive formats.
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