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Raymond Panko has some interesting writing about spreadsheet errors.

(http://panko.shidler.hawaii.edu/ssr/mypapers/whatknow.htm)

The European Spreadsheet Risks Group has some 'horror stories' (http://www.eusprig.org/stories.htm)

It's an interesting field of research, and you could probably make a bit of money if you can audit unintentional human error; deliberate human deceit; or software errors.




While you're at it, I think the piece: A critical review of the literature on spreadsheet errors by Powell, Baker, and Lawson is a valuable read as well. Here's a free copy of it: http://mba.tuck.dartmouth.edu/spreadsheet/product_pubs_files...

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I'm really surprised something like EuSpRiG exists. Then again I'm really happy it does.

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