Researcher profile

Emily Black

Emily Black contributes to research discovery and scholarly infrastructure.

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Published work

2 published item(s)

preprint2026arXiv

Resume-ing Control: (Mis)Perceptions of Agency Around GenAI Use in Recruiting Workflows

When generative AI (genAI) systems are used in high-stakes decision-making, its recommended role is to aid, rather than replace, human decision-making. However, there is little empirical exploration of how professionals making high-stakes decisions, such as those related to employment, perceive their agency and level of control when working with genAI systems. Through interviews with 22 recruiting professionals, we investigate how genAI subtly influences control over everyday workflows and even individual hiring decisions. Our findings highlight a pressing conflict: while recruiters believe they have final authority across the recruiting pipeline, genAI has become an invisible architect that shapes the foundational building blocks of information used for evaluation, from defining a job to determining good interview performances. The decision of whether or not to adopt was also often outside recruiters' control, with many feeling compelled to adopt genAI due to calls to integrate AI from higher-ups in their business, to combat applicant use of AI, and the individual need to boost productivity. Despite a seemingly seismic shift in how recruiting happens, participants only reported marginal efficiency gains. Such gains came at the high cost of recruiter deskilling, a trend that jeopardizes the meaningful oversight of decision-making. We conclude by discussing the implications of such findings for responsible and perceptible genAI use in hiring contexts.

preprint2022arXiv

Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models

This study examines issues of algorithmic fairness in the context of systems that inform tax audit selection by the United States Internal Revenue Service (IRS). While the field of algorithmic fairness has developed primarily around notions of treating like individuals alike, we instead explore the concept of vertical equity -- appropriately accounting for relevant differences across individuals -- which is a central component of fairness in many public policy settings. Applied to the design of the U.S. individual income tax system, vertical equity relates to the fair allocation of tax and enforcement burdens across taxpayers of different income levels. Through a unique collaboration with the Treasury Department and IRS, we use access to anonymized individual taxpayer microdata, risk-selected audits, and random audits from 2010-14 to study vertical equity in tax administration. In particular, we assess how the use of modern machine learning methods for selecting audits may affect vertical equity. First, we show how the use of more flexible machine learning (classification) methods -- as opposed to simpler models -- shifts audit burdens from high to middle-income taxpayers. Second, we show that while existing algorithmic fairness techniques can mitigate some disparities across income, they can incur a steep cost to performance. Third, we show that the choice of whether to treat risk of underreporting as a classification or regression problem is highly consequential. Moving from classification to regression models to predict underreporting shifts audit burden substantially toward high income individuals, while increasing revenue. Last, we explore the role of differential audit cost in shaping the audit distribution. We show that a narrow focus on return-on-investment can undermine vertical equity. Our results have implications for the design of algorithmic tools across the public sector.