An Empirical Study of End-User Behaviour in Spreadsheet Error Detection   & Correction
  Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on how end-users perform the debugging process in practice. Thirteen industry-based professionals and thirty-four accounting & finance students took part in a current ongoing experiment designed to record and analyse end-user behaviour in spreadsheet error detection and correction. Professionals significantly outperformed students in correcting certain error types. Time-based cell activity analysis showed that a strong correlation exists between the percentage of cells inspected and the number of errors corrected. The cell activity data was gathered through a purpose written VBA Excel plug-in that records the time and detail of all cell selection and cell change actions of individuals. 
Brian Bishop, Kevin McDaid