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This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. The taxonomy…

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…

There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…

The purpose of this paper is to revisit the Panko-Halverson taxonomy of spreadsheet errors and suggest revisions. There are several reasons for doing so: First, the taxonomy has been widely used. Therefore, it should have scrutiny; Second,…

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…

Thanks to the enormous flexibility they provide, spreadsheets are considered a priceless blessing by many end-users. Many spreadsheets, however, contain errors which can lead to severe consequences in some cases. To manage these risks,…

Spreadsheets are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are…

This paper presents a taxonomy for analytical spreadsheet models. It considers both the use case that a spreadsheet is meant to serve, and the engineering resources devoted to its development. We extend a previous three-type taxonomy, to…

Thanks to their flexibility and capability to perform different tasks and organize data in the best form and format, spreadsheets are widely used in different organizations and by different end users. Many business organizations rely on…

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…

Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…

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…

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.…

Spreadsheet engineering adapts the lessons of software engineering to spreadsheets, providing eight principles as a framework for organizing spreadsheet programming recommendations. Spreadsheets raise issues inadequately addressed by…

Spreadsheet users regularly deal with uncertainty in their data, for example due to errors and estimates. While an insight into data uncertainty can help in making better informed decisions, prior research suggests that people often use…

Spreadsheets are ubiquitous in business with the financial sector particularly heavily reliant on the technology. It is known that the level of spreadsheet error can be high and that it is often necessary to review spreadsheets based on a…

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…

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…

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…

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…