We have found several academic articles referencing DiffEngineX.

DiffEngineX is a true difference tool for Excel workbooks, which correctly handles row/column insertions and deletions and their effects on formulae. It offers two different row alignment algorithms. Use Alignment Plus not only aligns similar rows, but makes sure unmatched rows are always paired with a blank row (in the other workbook) such that deletions and additions can be easily color highlighted and inspected. "Options->Hide Matching Rows, but show 4 rows on either side as context" is a powerful way to see all the differences at once with a little context on either side. DiffEngineX remains unique in its scalability.

Harutyunyan, Anna, et al. "Planted-model evaluation of algorithms for identifying differences between spreadsheets."

McKay, S. Kyle. Reducing Spreadsheet Errors. No. ERDC-TN-EMRRP-EBA-03. CORPS OF ENGINEERS WASHINGTON DC ECOSYSTEM MANAGEMENT AND RESTORATION RESEARCH PROGRAM, 2009.

Doctoral dissertation, University of Otago 2010.

Chambers, Chris, Martin Erwig, and Markus Luckey. "SheetDiff: A tool for identifying changes in spreadsheets." IEEE Int. Symp. on Visual Languages and Human-Centric Computing. 2010.