What we know about spreadsheet errors
Journal of End User Computing - End User Development
Spreadsheets on Trial: A Survey of Research on Spreadsheet Risks
HICSS '96 Proceedings of the 29th Hawaii International Conference on System Sciences Volume 2: Decision Support and Knowledge-Based Systems
Spreadsheet Check and Control
The role of spreadsheet knowledge in user-developed application success
Decision Support Systems
Impact of errors in operational spreadsheets
Decision Support Systems
Revising the Panko-Halverson taxonomy of spreadsheet errors
Decision Support Systems
Hi-index | 0.00 |
Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the planning, design and development, usage, modification, and disposition stages of spreadsheet models. Due to the lack of such policies, there has been little research on how companies can effectively govern spreadsheets throughout their life cycle. This paper describes a survey involving 43 participants from the United States, representing companies that were working on compliance with the Sarbanes-Oxley Act of 2002 (SOX) as it relates to spreadsheets for financial reporting. The findings of this survey describe specific controls that organizations have implemented to manage spreadsheets for financial reporting throughout a spreadsheet's life cycle. Our findings indicate that there are problems in all stages of a spreadsheet's life cycle and we suggest several important areas for practice and future research.