题　目：Auditing Effects on Employment Hiring: Evidence from the New York City Algorithmic Bias Audit Law

嘉　宾：Hao MA（马灏），Assistant Professor，Stockholm School of Economics

主持人：李烁，助理教授，上海交通大学安泰经济与管理学院

时　间：2025年12月31日（周三）14:00-15:30

地　点：上海交通大学 徐汇校区安泰楼A503室

内容简介:

This paper examines the effects of algorithmic bias audits on workforce diversity by exploiting New York City's (NYC) pioneering Bias Audit Law (Local Law 144). The law requires third-party audits for NYC employers that use algorithm-driven hiring tools to examine instances of recruiting bias. Using a difference-in-differences analysis, we find that bias audit requirements lead to a two percentage-point reduction in the share of male hiring, while having no significant effects on white employee hiring. The effects of decreased male hires are particularly pronounced among firms with greater pre-audit gender imbalances and higher AI intensity. We find that this decline is also concentrated in lower to mid-tier positions, and applies to both public and private companies. We also document costs in the form of longer time to fill vacancies. Overall, our results provide the first large-scale empirical evidence on the effectiveness of mandated algorithmic bias audits, highlighting a trade-off between levelling the playing field for job seekers and reduced recruitment efficiency. They highlight the value of audits beyond financial statements and show that audits can help address AI discrimination in employment practices.

演讲人简介：

Hao Ma is an Assistant Professor of Accounting at the Stockholm School of Economics. She obtained her PhD degree from the University of ESSEC Business School. During her PhD, she visited Yale University. Prior to joining ESSEC Business School, she earned a Master's degree in Economics from Peking University and a Bachelor's degree in Economics from Sichuan University. Her primary research interests lie in accounting, auditing, labor, and AI.

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