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

Spreadsheet bibliography

Title Structured spreadsheet modeling and implementation
Authors Paul Mireault
Year 2015
Type Proceedings
Publication Software Engineering Methods in Spreadsheets
Series May
Abstract

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.

In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems and Software Engineering, we present strict, but simple, rules governing the implementation from the model.

The resulting spreadsheet should be easier to understand, audit and maintain.

Full version Available
Sample
Typical structured spreadsheet modeling process
Typical structured spreadsheet modeling process
The structured methodology is based on a separation of tasks to produce three models: Formula Diagram (conceptual model), Formula List (logical model), and the actual spreadsheet (physical model). Errors may be introduced at each stage.
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