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

Spreadsheet bibliography

Title Using calculation fragments for spreadsheet testing and debugging
Authors Dietmar Jannach & Thomas Schmitz
Year 2015
Type Proceedings
Publication Software Engineering Methods in Spreadsheets
Series May
Abstract

A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet.

One underlying assumption of many of these approaches is that the spreadsheet developer is capable of providing test cases or is at least reliably able to determine whether a calculated value in a certain cell is correct given the current set of inputs.

Since real-world spreadsheets can be complex, we argue that these assumptions might be too strong in some situations.

We therefore propose to support the user during testing and debugging by automatically computing spreadsheet fragments of manageable size. The spreadsheet developer can then verify the correctness of a smaller set of formulas for which the calculated output can be more easily validated.

Full version Available
Sample
A typical spreadsheet with fragments
A typical spreadsheet with fragments

This figure shows the dependency structure of a typical financial calculation sheet.

In the upper part of the spreadsheet (Fragment A), monthly sales data are aggregated with the help of a number of copy-equivalent rows.

In the lower part (Fragment B), further data aggregation is done and additional calculations are made on the aggregate values.

In our work, we are interested in techniques to automatically identify possible fragments and provide adequate tool support.

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