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Technical Track Paper
Is Self-Admitted Technical Debt Tested? An Empirical Study of Coverage, Co-Change, and Impact

Authors: Suzuka Yoshimoto, Kosei Horikawa, Daniel Feitosa, Yutaro Kashiwa, and Hajimu Iida

Published in: LIPIcs, Volume 394, 20th International Symposium on Empirical Software Engineering and Measurement (ESEM 2026)


Abstract
Background. When developers write a TODO or FIXME comment, they are explicitly admitting that the code is suboptimal: a built-in warning that this logic deserves extra scrutiny. Yet it is an open question whether Self-Admitted Technical Debt (SATD) actually receives that scrutiny in the form of software testing. Aim. We aim to characterize the relationship between SATD and testing across three dimensions: the extent to which SATD-affected code is covered by existing tests, whether developers synchronize test additions with debt resolution, and whether such testing affects the long-term observability of resulting defects. Method. For that, we conducted an empirical study on eight open-source Java projects, analyzing test coverage of 784 SATD instances identified in the latest releases and performing a longitudinal examination of 5,175 SATD removal events. Results. Our results show that while 60.7% of SATD-affected code is covered by existing test suites, developers rarely synchronize test modifications with debt resolution; manual inspection confirms that only 3.4% of SATD removal commits include new tests specifically targeting the resolved debt (vs. 12.5% that co-add tests in the same commit). Longitudinal analysis further suggests that SATD resolutions exhibit nearly identical localized bug induction rates within short-to-medium-term windows regardless of test modifications. However, over a longer, unrestricted observation window, a slight divergence emerges where the test-added group reaches a higher cumulative defect alignment probability (6.32% vs. 4.37%), a counterintuitive trend potentially driven by the selective testing of inherently complex components. Conclusion. Developers treat SATD repayment as an ordinary code change rather than as a high-risk maintenance activity: most debt removals proceed without targeted verification, despite the developer’s own prior flag that the code is suboptimal.

Cite as

Suzuka Yoshimoto, Kosei Horikawa, Daniel Feitosa, Yutaro Kashiwa, and Hajimu Iida. Is Self-Admitted Technical Debt Tested? An Empirical Study of Coverage, Co-Change, and Impact. In 20th International Symposium on Empirical Software Engineering and Measurement (ESEM 2026). Leibniz International Proceedings in Informatics (LIPIcs), Volume 394, pp. 36:1-36:20, Schloss Dagstuhl – Leibniz-Zentrum für Informatik (2026)


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@InProceedings{yoshimoto_et_al:LIPIcs.ESEM.2026.36,
  author =	{Yoshimoto, Suzuka and Horikawa, Kosei and Feitosa, Daniel and Kashiwa, Yutaro and Iida, Hajimu},
  title =	{{Is Self-Admitted Technical Debt Tested? An Empirical Study of Coverage, Co-Change, and Impact}},
  booktitle =	{20th International Symposium on Empirical Software Engineering and Measurement (ESEM 2026)},
  pages =	{36:1--36:20},
  series =	{Leibniz International Proceedings in Informatics (LIPIcs)},
  ISBN =	{978-3-95977-450-5},
  ISSN =	{1868-8969},
  year =	{2026},
  volume =	{394},
  editor =	{Feldt, Robert and Paasivaara, Maria and Mendez, Daniel and Wagner, Stefan and Bar\'{o}n, Marvin Mu\~{n}oz},
  publisher =	{Schloss Dagstuhl -- Leibniz-Zentrum f{\"u}r Informatik},
  address =	{Dagstuhl, Germany},
  URL =		{https://drops.dagstuhl.de/entities/document/10.4230/LIPIcs.ESEM.2026.36},
  URN =		{urn:nbn:de:0030-drops-280048},
  doi =		{10.4230/LIPIcs.ESEM.2026.36},
  annote =	{Keywords: Self-Admitted Technical Debt, Test Coverage, Software Testing}
}

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