90% chance of a logic error for every 150 rows in workbook

[Jay]

Can anyone confirm and provide references of occurrences independent of a
direct quote by David Permenter on page 149 in his book Pareto's 80/20 Rule
for Corporate Accountants (2007) published by Wiley ISBN 9780470125434 who
says -
" For every 150 lines there is a 90% chance of a logic error (from a recent
study)".

Can anyone give me teh details of the study he referes to or quote wheer I
may get more information on this problem.

Thanks

Jay