A critical review of the literature on spreadsheet errors

@article{Powell2008ACR,
  title={A critical review of the literature on spreadsheet errors},
  author={Stephen G. Powell and Kenneth R. Baker and Barry Lawson},
  journal={Decis. Support Syst.},
  year={2008},
  volume={46},
  pages={128-138}
}

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References

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Spreadsheet Accuracy Theory

TLDR
The analysis of academic literature suggests three categories of issues spreadsheet developers must address to create more accurate spreadsheets including: planning and design; formula complexity; and testing/debugging.

Quantitative and qualitative errors in spreadsheet development

TLDR
It is shown that spreadsheet errors can be difficult to detect during "what-if" analysis (i.e. when design parameters are changed) when the spreadsheets are not properly designed, and that most students do not take due care in designing their spreadsheets.

Spreadsheet Errors and Decision Making: Evidence from Field Interviews

TLDR
Interviewing executives and senior managers/analysts in the private, public, and non-profit sectors about their experiences with spreadsheet errors and quality control procedures found that opinions differ as to whether the consequences of spreadsheet errors are severe.

Testing spreadsheet accuracy theory

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Errors in Operational Spreadsheets

TLDR
This research addresses three questions about errors in operational spreadsheets: what is the aver age cell error rate, how does it differ among spreadsheets, and what types of errors are most prevalent.

An auditing protocol for spreadsheet models

Does an awareness of differing types of spreadsheet errors aid end-users in identifying spreadsheets errors?

TLDR
A valid, and simplified, revision of previous spreadsheet error classifications is established and it is shown that spreadsheet error-type awareness significantly improves the user’s ability to identify, the more surreptitious, qualitative error.

Spreadsheets on trial: a survey of research on spreadsheet risks

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TLDR
The paper presents a framework for risks in spreadsheeting and organizes selected research findings in terms of this framework.

Risk Assessment For Spreadsheet Developments: Choosing Which Models to Audit

TLDR
Risk assessment based on the "SpACE" audit methodology used by H M Customs & Excise's tax inspectors is described, which allows the auditor to target resources on the spreadsheets posing the highest risk of error, and justify the deployment of those resources to managers and clients.