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In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…

Computers and Society · Computer Science 2008-03-10 V. R. Vemula , David Ball , Simon Thorne

The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and…

Software Engineering · Computer Science 2024-12-24 Harmen Ettema , Paul Janssen , Jacques de Swart

This paper offers a brief review of cognitive verbs typically used in the literature to describe standard spreadsheet practices. The verbs identified are then categorised in terms of Bloom's Taxonomy of Hierarchical Levels, and then rated…

Human-Computer Interaction · Computer Science 2008-07-21 Garry Cleere

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…

Software Engineering · Computer Science 2016-03-09 Simone Schalkwijk , Felienne Hermans , Michiel van der Ven , Hans Duits

Spreadsheets are powerful tools which play a business-critical role in many organizations. However, many bad decisions taken due to faulty spreadsheets show that these tools need serious quality assurance. Furthermore, while collaboration…

Software Engineering · Computer Science 2017-12-01 Daniel Kulesz , Verena Käfer , Stefan Wagner

There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…

Human-Computer Interaction · Computer Science 2008-06-03 Pat Cleary , Dr David Ball , Mukul Madahar , Simon Thorne , Christopher Gosling , Karen Fernandez

Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…

Human-Computer Interaction · Computer Science 2009-08-11 Patrick O'Beirne

There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…

Software Engineering · Computer Science 2008-09-19 Eric Perry

Spreadsheets are software programs which are typically created by end-users and often used for business-critical tasks. Many studies indicate that errors in spreadsheets are very common. Thus, a number of vendors offer auditing tools which…

Software Engineering · Computer Science 2012-12-03 Daniel Kulesz , Sebastian Zitzelsberger

This paper presents the results of an empirical evaluation of the quality of a structured methodology for the development of spreadsheet models, proposed in numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This…

Computers and Society · Computer Science 2024-12-31 Kamalasen Rajalingham , David Chadwick , Brian Knight

The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…

Software Engineering · Computer Science 2011-02-19 Yirsaw Ayalew , Markus Clermont , Roland T. Mittermeir

Research on spreadsheet errors began over fifteen years ago. During that time, there has been ample evidence demonstrating that spreadsheet errors are common and nontrivial. Quite simply, spreadsheet error rates are comparable to error…

Human-Computer Interaction · Computer Science 2008-06-03 David Chadwick

This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle,…

Software Engineering · Computer Science 2024-12-31 Raymond R. Panko

Because spreadsheets have a large and growing importance in real-world work, their contents need to be controlled and validated. Generally spreadsheets have been difficult to verify, since data and executable information are stored…

Human-Computer Interaction · Computer Science 2008-07-22 John C. Nash , Neil Smith , Andy Adler

Large language models can generate fluent peer reviews, yet their assessments often lack sufficient critical rigor when substantive issues are subtle and distributed across a paper. In this paper, we introduce PaperAudit-Bench, which…

Computation and Language · Computer Science 2026-01-29 Songjun Tu , Yiwen Ma , Jiahao Lin , Qichao Zhang , Xiangyuan Lan , Junfeng. Li , Nan Xu , Linjing Li , Dongbin Zhao

Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all…

Software Engineering · Computer Science 2008-03-10 Grenville J. Croll

Among the multiple causes of high error rates in spreadsheets, lack of proper training and of deep understanding of the computational model upon which spreadsheet computations rest might not be the least issue. The paper addresses this…

Human-Computer Interaction · Computer Science 2024-12-31 Karin Hodnigg , Markus Clermont , Roland T. Mittermeir

Spreadsheets are widely used in industry, even for critical business processes. This implies the need for proper risk assessment in spreadsheets to evaluate the reliability and validity of the spreadsheet's outcome. As related research has…

Software Engineering · Computer Science 2017-04-06 Thomas Reschenhofer , Bernhard Waltl , Klym Shumaiev , Florian Matthes

There are different manners of teaching a spreadsheet program. In any case, it is intended that the teacher settles the objectives of the course and adapts them to the particular audience he/she has to deal with. This paper aims at…

Human-Computer Interaction · Computer Science 2009-08-11 Etienne Vandeput

The frequency with which spreadsheets are used and the associated risk is well known. Many tools and techniques have been developed which help reduce risks associate with creating and maintaining spreadsheet. However, little consideration…

Human-Computer Interaction · Computer Science 2009-08-13 Mel Glass , David Ford , Sebastian Dewhurst