English
Related papers

Related papers: Auditing Work: Exploring the New York City algorit…

200 papers

In a world of daily emerging scientific inquisition and discovery, the prolific launch of machine learning across industries comes to little surprise for those familiar with the potential of ML. Neither so should the congruent expansion of…

Artificial Intelligence · Computer Science 2021-12-13 Brianna Richardson , Juan E. Gilbert

Among the many technical challenges to enforcing AI regulations, one crucial yet underexplored problem is the risk of audit manipulation. This manipulation occurs when a platform deliberately alters its answers to a regulator to pass an…

Various metrics and interventions have been developed to identify and mitigate unfair outputs of machine learning systems. While individuals and organizations have an obligation to avoid discrimination, the use of fairness-aware machine…

Artificial Intelligence · Computer Science 2024-04-19 Hilde Weerts , Raphaële Xenidis , Fabien Tarissan , Henrik Palmer Olsen , Mykola Pechenizkiy

With the increase in adoption of machine learning tools by organizations risks of unfairness abound, especially when human decision processes in outcomes of socio-economic importance such as hiring, housing, lending, and admissions are…

Computers and Society · Computer Science 2020-09-11 Lily Morse , Mike H. M. Teodorescu , Yazeed Awwad , Gerald Kane

The ongoing 'digital transformation' fundamentally changes audit evidence's nature, recording, and volume. Nowadays, the International Standards on Auditing (ISA) requires auditors to examine vast volumes of a financial statement's…

Machine Learning · Computer Science 2022-08-29 Marco Schreyer , Timur Sattarov , Damian Borth

Legal autonomy - the lawful activity of artificial intelligence agents - can be achieved in one of two ways. It can be achieved either by imposing constraints on AI actors such as developers, deployers and users, and on AI resources such as…

Bias in geospatial artificial intelligence (GeoAI) models has been documented, yet the evidence is scattered across narrowly focused studies. We synthesize this fragmented literature to provide a concise overview of bias in GeoAI and…

Computers and Society · Computer Science 2025-05-27 Natalia Matuszczyk , Craig R. Barnes , Rohit Gupta , Bulent Ozel , Aniket Mitra

U.S. discrimination law can impose liability on firms that fail to adopt a less discriminatory alternative (LDA): a decision policy that achieves the same business objectives while reducing disparate impact on legally protected groups.…

Computers and Society · Computer Science 2026-05-21 Chris Hays , Ben Laufer , Solon Barocas , Manish Raghavan

Ethics review is a foundational mechanism of modern research governance, yet contemporary systems face increasing strain as ethical risks arise as structural consequences of large-scale, interdisciplinary scientific practice. The demand for…

Artificial Intelligence · Computer Science 2026-02-17 Yifan Ding , Yuhui Shi , Zhiyan Li , Zilong Wang , Yifeng Gao , Yajun Yang , Mengjie Yang , Yixiu Liang , Xipeng Qiu , Xuanjing Huang , Xingjun Ma , Yu-Gang Jiang , Guoyu Wang

This study examines the understudied role of algorithmic evaluation of human judgment in hybrid decision-making systems, a critical gap in management research. While extant literature focuses on human reluctance to follow algorithmic…

Human-Computer Interaction · Computer Science 2025-04-22 Yuanjun Feng , Vivek Chodhary , Yash Raj Shrestha

The law forbids discrimination. But the ambiguity of human decision-making often makes it extraordinarily hard for the legal system to know whether anyone has actually discriminated. To understand how algorithms affect discrimination, we…

Computers and Society · Computer Science 2019-02-12 Jon Kleinberg , Jens Ludwig , Sendhil Mullainathan , Cass R. Sunstein

While most of the existing literature focused on human-machine interactions with algorithmic systems in advisory roles, research on human behavior in monitoring or verification processes that are conducted by automated systems remains…

General Economics · Economics 2025-07-22 Marius Protte , Behnud Mir Djawadi

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions.…

Computers and Society · Computer Science 2021-05-04 Jakob Mokander , Luciano Floridi

Machine learning (ML) models are increasingly used for personnel assessment and selection (e.g., resume screeners, automatically scored interviews). However, concerns have been raised throughout society that ML assessments may be biased and…

Machine Learning · Computer Science 2024-11-06 Louis Hickman , Christopher Huynh , Jessica Gass , Brandon Booth , Jason Kuruzovich , Louis Tay

This article appears as chapter 21 of Prince (2023, Understanding Deep Learning); a complete draft of the textbook is available here: http://udlbook.com. This chapter considers potential harms arising from the design and use of AI systems.…

Artificial Intelligence · Computer Science 2023-06-21 Travis LaCroix , Simon J. D. Prince

The topic of fairness in AI, as debated in the FATE (Fairness, Accountability, Transparency, and Ethics in AI) communities, has sparked meaningful discussions in the past years. However, from a legal perspective, particularly from the…

Artificial Intelligence · Computer Science 2024-06-27 Luca Deck , Jan-Laurin Müller , Conradin Braun , Domenique Zipperling , Niklas Kühl

The auditing of financial documents, historically a labor-intensive process, stands on the precipice of transformation. AI-driven solutions have made inroads into streamlining this process by recommending pertinent text passages from…

The development and regulation of multi-purpose, large "foundation models" of AI seems to have reached a critical stage, with major investments and new applications announced every other day. Some experts are calling for a moratorium on the…

Computers and Society · Computer Science 2023-11-28 Martin Kretschmer , Tobias Kretschmer , Alexander Peukert , Christian Peukert

The growing use of Machine Learning and Artificial Intelligence (AI), particularly Large Language Models (LLMs) like OpenAI's GPT series, leads to disruptive changes across organizations. At the same time, there is a growing concern about…

Employers are adopting algorithmic hiring technology throughout the recruitment pipeline. Algorithmic fairness is especially applicable in this domain due to its high stakes and structural inequalities. Unfortunately, most work in this…