Factors Affecting the Ability to Detect Spreadsheet Errors
Harry Howe, Mark Simkin · Decision Sciences Journal of Innovative Education · 2006
ABSTRACT The extensive computational and formatting capabilities of today's spreadsheets enable users to create sophisticated analytical models with professionally formatted outputs. But good‐looking reports can mask a host of input errors, formula mistakes, and computational problems. This article examines the subject of spreadsheet error detection in detail and describes an experiment designed to identify those factors influencing the error‐detection capabilities of a sample of spreadsheet users.