1993
DOI: 10.1016/0959-8022(93)90001-m
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An empirical study of spreadsheet error-finding performance

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Cited by 52 publications
(29 citation statements)
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“…Further, most of the subjects in these experiments have exhibited a great deal of confidence in their spreadsheets's validity, implying that spreadsheet design errors are not only prevalent, but also elusive. These results corroborate the observation that spreadsheet models suffer from weak accountability and face-validity [9].…”
supporting
confidence: 81%
“…Further, most of the subjects in these experiments have exhibited a great deal of confidence in their spreadsheets's validity, implying that spreadsheet design errors are not only prevalent, but also elusive. These results corroborate the observation that spreadsheet models suffer from weak accountability and face-validity [9].…”
supporting
confidence: 81%
“…Galletta et al [9] devised an experiment with six simple spreadsheets and concluded that subjects with accounting expertise found more errors than others and that subjects with spreadsheet expertise found errors faster. Galletta et al [10] studied the effect of presentation style and found that subjects who had access to the spreadsheet formulae did not perform better than those who saw only the resulting numbers.…”
Section: Laboratory Auditsmentioning
confidence: 98%
“…We can confirm previous findings, showing that even the most motivated researchers with substantial training and background expertise will inevitably err when transferring information in complicated scenarios where many complex details could go awry (see also (L esgold et al . 1988; G alletta et al . 1993; G alletta et al .…”
Section: Human Error Analyses: Approaches Challenges Efficienciesmentioning
confidence: 99%