Natively, you can get all issues where the time spent is higher than the original estimate with this JQL:
workratio > 100
By showing the assignee in the Issue Navigator, you will get the info you need.
You might want to save that query as a filter in order to feed a Pie Chart by Assignee in a convenient dashboard for keeping track of things like this.
Hope it helps.
you can write an add-on with a custom JQL Function that will filter issues in your favourite way.
Or you can use third-way addons like ScriptRunner : https://scriptrunner.adaptavist.com/latest/jira/jql-functions.html#_expression
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