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Previous spreadsheet inspection experiments have had human subjects look for seeded errors in spreadsheets. In this study, subjects attempted to find errors in human-developed spreadsheets to avoid the potential artifacts created by error…

Software Engineering · Computer Science 2010-09-16 Salvatore Aurigemma , Raymond R. Panko

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

Several complexity metrics are described which are related to logic structure, data structure and size of spreadsheet models. They primarily concentrate on the dispersion of cell references and cell paths. Most metrics are newly defined,…

Software Engineering · Computer Science 2008-02-28 Andrej Bregar

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…

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

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

The measurement of the efficiency of an event selection is always an important part of the analysis of experimental data. The statistical techniques which are needed to determine the efficiency and its uncertainty are reviewed. Frequentist…

Data Analysis, Statistics and Probability · Physics 2012-08-28 Diego Casadei

Most spreadsheet surveys both for reporting use and error focus on the practical application of the spreadsheet in a particular industry. Typically these studies will illustrate that a particular percentage of spreadsheets are used for…

Human-Computer Interaction · Computer Science 2008-03-10 Simon Thorne , David Ball

Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…

Human-Computer Interaction · Computer Science 2008-05-14 Markus Clermont , Christian Hanin , Roland T. Mittermeir

The use of spreadsheets is widespread. Be it in business, finance, engineering or other areas, spreadsheets are created for their flexibility and ease to quickly model a problem. Very often they evolve from simple prototypes to…

Software Engineering · Computer Science 2011-11-30 José Pedro Correia , Miguel A. Ferreira

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

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

A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…

Software Engineering · Computer Science 2010-01-26 David Colver

In contingency table analysis, one is interested in testing whether a model of interest (e.g., the independent or symmetry model) holds using goodness-of-fit tests. When the null hypothesis where the model is true is rejected, the interest…

Methodology · Statistics 2023-10-26 Tomotaka Momozaki , Koji Cho , Tomoyuki Nakagawa , Sadao Tomizawa

The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…

Software Engineering · Computer Science 2010-09-16 Ben G. Rittweger , Eoin Langan

Spreadsheets are widely used, and studies have shown that most end-user spreadsheets contain nontrivial errors. To improve end-users productivity, recent research proposes the use of a model-driven engineering approach to spreadsheets. In…

Human-Computer Interaction · Computer Science 2011-12-20 Laura Beckwith , Jácome Cunha , João Paulo Fernandes , João Saraiva

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

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

The use of spreadsheets in industry is widespread. Companies base decisions on information coming from spreadsheets. Unfortunately, spreadsheets are error-prone and this increases the risk that companies base their decisions on inaccurate…

Software Engineering · Computer Science 2018-09-03 Bas Jansen , Felienne Hermans

This paper discusses the risks and potential impacts of spreadsheet errors in scientific research data in a Neuroscience research centre in the UK. Spreadsheets usage in neuroscience, or indeed any medical discipline, is a largely…

Computers and Society · Computer Science 2017-03-30 Ghada AlTarawneh , Simon Thorne

Frequentist statistical methods, such as hypothesis testing, are standard practice in papers that provide benchmark comparisons. Unfortunately, these methods have often been misused, e.g., without testing for their statistical test…

Methodology · Statistics 2021-05-18 David Issa Mattos , Jan Bosch , Helena Holmström Olsson