110 citations · 229 across the 8 of their papers we have counts for
6 papers · 1 filter
What We Don't Know About Spreadsheet Errors Today: The Facts, Why We Don't Believe Them, and What We Need to Do
Ray Panko
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…
The Detection of Human Spreadsheet Errors by Humans versus Inspection (Auditing) Software
Salvatore Aurigemma, Raymond R. Panko
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 spre…
Revisiting the Panko-Halverson Taxonomy of Spreadsheet Errors
Raymond R. Panko
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 be…
Sarbanes-Oxley: What About all the Spreadsheets?
Raymond R. Panko, Nicholas Ordway
The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, inc…
Spreadsheet Errors: What We Know. What We Think We Can Do
Raymond R. Panko
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 ap…
Recommended Practices for Spreadsheet Testing
Raymond R. Panko
This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are…