# Enron versus EUSES: A Comparison of Two Spreadsheet Corpora

arXiv: https://arxiv.org/abs/1503.04055 · HTML: https://mlsanity.com/paper/1503.04055/

## Key facts

- Cited by 1 papers in the map (data through 14 Oct 2026).
- First posted on arXiv 13 Mar 2015.

## Built on by (most cited first, 1 of 1)

- ["If You're Very Clever, No One Knows You've Used It": The Social Dynamics of Developing Generative AI Literacy in the Workplace](https://mlsanity.com/paper/2602.01386/) (2026)

## Abstract (arXiv)

Spreadsheets are widely used within companies and often form the basis for business decisions. Numerous cases are known where incorrect information in spreadsheets has lead to incorrect decisions. Such cases underline the relevance of research on the professional use of spreadsheets. Recently a new dataset became available for research, containing over 15.000 business spreadsheets that were extracted from the Enron E-mail Archive. With this dataset, we 1) aim to obtain a thorough understanding of the characteristics of spreadsheets used within companies, and 2) compare the characteristics of the Enron spreadsheets with the EUSES corpus which is the existing state of the art set of spreadsheets that is frequently used in spreadsheet studies. Our analysis shows that 1) the majority of spreadsheets are not large in terms of worksheets and formulas, do not have a high degree of coupling, and their formulas are relatively simple; 2) the spreadsheets from the EUSES corpus are, with respect to the measured characteristics, quite similar to the Enron spreadsheets.