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In recent years several tools and methodologies have been developed to improve the dependability of spreadsheets. However, there has been little evaluation of these dependability devices on spreadsheets in actual use by end users. To assist in the process of evaluating these methodologies, we have assembled a corpus of spreadsheets from a variety of sources. We have ensured that these spreadsheets are suitable for evaluating dependability devices in Microsoft Excel (the most commonly used commercial spreadsheet environment) and have measured a variety of feature of these spreadsheets to aid researchers in selecting subsets of the corpus appropriate to their needs.
Fisher et al. (Sat,) studied this question.