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Most organizations use large and complex spreadsheets that are embedded in their mission-critical processes and are used for decision-making purposes. Identification of the various types of errors that can be present in these spreadsheets…

Software Engineering · Computer Science 2011-11-30 Zbigniew Przasnyski , Linda Leon , Kala Chand Seal

A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of…

Software Engineering · Computer Science 2024-12-31 David Colver

Computer science educators seek to understand the types of mistakes that students make when learning a new (programming) language so that they can help students avoid those mistakes in the future. While educators know what mistakes students…

Software Engineering · Computer Science 2021-02-12 Kai Presler-Marshall , Sarah Heckman , Kathryn T. Stolee

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

In this paper we propose an approach to the design of processes and software that aims at decreasing human and software errors, that so frequently happen, making affected people using and wasting a lot of time for the need of fixing the…

Software Engineering · Computer Science 2022-07-04 Fabrizio d'Amore

Spreadsheets have been with us in their present form for over a quarter of a century. We have become so used to them that we forget that we are using them at all. It may serve us well to stand back for a moment to review where, when and how…

Computers and Society · Computer Science 2008-03-10 Grenville J. Croll

A physical (e.g. astrophysical, geophysical, meteorological etc.) data may appear as an output of an experiment or it may contain some sociological, economic or biological information. Whatever be the source of a time series data some…

Astrophysics · Physics 2007-05-23 Koushik Ghosh , Probhas Raychaudhuri

Machine learning has the potential to fuel further advances in data science, but it is greatly hindered by an ad hoc design process, poor data hygiene, and a lack of statistical rigor in model evaluation. Recently, these issues have begun…

Machine Learning · Computer Science 2021-08-19 Stella Biderman , Walter J. Scheirer

Cybersecurity incidents such as data breaches have become increasingly common, affecting millions of users and organizations worldwide. The complexity of cybersecurity threats challenges the effectiveness of existing security communication…

Cryptography and Security · Computer Science 2025-04-04 Carolina Carreira , Alexandra Mendes , João F. Ferreira , Nicolas Christin

Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name…

Software Engineering · Computer Science 2010-08-26 Thomas A. Grossman , Ozgur Ozluk

Business rules represent the knowledge that guides the operations of a business organization. They are implemented in software applications used by organizations, and the activity of extracting them from software is known as business rule…

Software Engineering · Computer Science 2015-03-27 Sohon Roy

The spreadsheet paradigm has some unique risks and challenges that are not present in more traditional development technologies. Many of the recent advances in other branches of software development have bypassed spreadsheets and…

Software Engineering · Computer Science 2024-12-31 Simon Murphy

A new MS Excel application has been developed which seeks to reduce the risks associated with the development, operation and auditing of Excel spreadsheets. FormulaDataSleuth provides a means of checking spreadsheet formulas and data as…

Human-Computer Interaction · Computer Science 2008-07-21 Bill Bekenn , Ray Hooper

Failure studies are important in revealing the root causes, behaviors, and life cycle of defects in software systems. These studies either focus on understanding the characteristics of defects in specific classes of systems or the…

Software Engineering · Computer Science 2022-09-23 Paschal C. Amusuo , Aishwarya Sharma , Siddharth R. Rao , Abbey Vincent , James C. Davis

The humble spreadsheet is the most widely used data storage, manipulation and modelling tool. Its ubiquity over the past 30 years has seen its successful application in every area of life. Surprisingly the spreadsheet has remained…

Computers and Society · Computer Science 2018-02-01 David Birch , David Lyford-Smith , Yike Guo

Observation of other people's choices can provide useful information in many circumstances. However, individuals may not utilize this information efficiently, i.e., they may make decision-making errors in social interactions. In this paper,…

General Economics · Economics 2021-08-10 Mohsen Foroughifar

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

Context: Surveys constitute an valuable tool to capture a large-scale snapshot of the state of the practice. Apparently trivial to adopt, surveys hide, however, several pitfalls that might hinder rendering the result valid and, thus,…

Software Engineering · Computer Science 2017-02-27 Marco Torchiano , Daniel Méndez Fernández , Guilherme Horta Travassos , Rafael Maiani de Mello

Spreadsheet tools are widely accessible to and commonly used by K-12 students and teachers. They have an important role in data collection and organization. Beyond data organization, spreadsheets also make data visible and easy to interact…

Other Statistics · Statistics 2025-06-05 Oren Tirschwell , Nicholas Jon Horton

Informal Knowledge Sharing (KS) is vital for end-user programmers to gain expertise. To better understand how personal (self-efficacy), social (reputational gains, trust between colleagues), and software-related (codification effort)…

Human-Computer Interaction · Computer Science 2026-03-31 Qing Nancy Xia , Advait Sarkar , Duncan P. Brumby , Anna Cox
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