Revising the Panko-Halverson taxonomy of spreadsheet errors

  title={Revising the Panko-Halverson taxonomy of spreadsheet errors},
  author={Raymond R. Panko and Salvatore Aurigemma},
  journal={Decis. Support Syst.},
Spreadsheet Error Categorization and Audit Documentation
Background Studies suggest that spreadsheet development and usage is error-prone and spreadsheet errors are “common and non-trivial” (Panko 2000). Overviews published by Kruck (2006) and Panko
In Search of a Taxonomy for Classifying Qualitative Spreadsheet Errors
A taxonomy for categorizing qualitative errors in spreadsheet models that offers a framework for evaluating the readiness of a spreadsheet model before it is released for use by others in the organization is proposed.
Introducing a Taxonomy for Classifying Qualitative Spreadsheet Errors
A taxonomy for categorizing qualitative errors in spreadsheet models is proposed that offers an exploratory framework for evaluating the quality of a spreadsheet model before it is released for use by others in the organization.
Applying an error taxonomy to examine inexperienced spreadsheet users' planning and execution errors
Findings point to the utility of examining error types in IS training strategy research by finding a negative association between task performance and frequency of execution errors; however, the association between the number of planning errors and performance was positive.
Introducing Morphit, a new type of spreadsheet technology
A new type of spreadsheet which mitigates the errors caused by incorrect range referencing in formulae, composed of structured worksheets called tables which contain a hierarchical organization of fields.
Towards a Catalog of Spreadsheet Smells
This work tries to identify spreadsheet smells, a concept adapted from software, which consists of a surface indication that usually corresponds to a deeper problem.
The Cognitive Science of Spreadsheet Errors: Why Thinking is Bad
  • R. Panko
  • Biology
    2013 46th Hawaii International Conference on System Sciences
  • 2013
Cognitive science aspects of spreadsheet error commission are looked at, including how the brain hides its inaccuracy from us, leaving us to believe strongly in the correctness of the authors' work despite the presence of errors.
Asheetoxy: A Taxonomy for Classifying Negative Spreadsheet-related Phenomena
Asheetoxy, a simple and phenomenon-oriented taxonomy that avoids the problematic term error altogether is proposed, and an initial study indicates that even non-spreadsheet researchers similarly classify real-world spreadsheet phenomena using Asheetoxy.
Auditing spreadsheets: With or without a tool?
The results of these interviews indicate that spreadsheet tools support a more effective and efficient audit of spreadsheets; the visualization feature in particular is mentioned by the auditors as being highly supportive for their audit task, whereas the risk feature was deemed of lesser value.


Classification of Spreadsheet Errors
A framework for a systematic classification of spreadsheet errors is described, aimed at facilitating analysis and comprehension of the different types of spreadsheeterrors.
Factors Affecting the Ability to Detect Spreadsheet Errors
The subject of spreadsheet error detection is examined in detail and an experiment designed to identify those factors influencing the error-detection capabilities of a sample of spreadsheet users is described.
Errors in Operational Spreadsheets
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.
Quantitative and qualitative errors in spreadsheet development
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.
Two Experiments in Reducing Overconfidence in Spreadsheet Development
  • R. Panko
  • Economics
    J. Organ. End User Comput.
  • 2007
Overconfidence has been seen widely in spreadsheet development and could account for the rarity of testing by end-user spreadsheet developers, and a new way of measuring overconfidence was studied, demonstrating that overconfidence really is strong among spreadsheet developers.
Hitting the wall: errors in developing and code inspecting a 'simple' spreadsheet model
An Empirical Study of End-User Behaviour in Spreadsheet Error Detection & Correction
Time-based cell activity analysis showed that a strong correlation exists between the percentage of cells inspected and the number of errors corrected, and that Professionals significantly outperformed students in correcting certain error types.