TY - RPRT AU - Brüll, Eduard AU - Mäurer, Samuel AU - Rostam-Afschar, Davud TI - Beliefs about Bots: How Employers Plan for AI in White-Collar Work PY - 2025/Oct/ PB - Institute of Labor Economics (IZA) CY - Bonn T2 - IZA Discussion Paper IS - 18225 UR - https://www.iza.org/publications/dp18225 AB - We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk perceptions, especially for routine-intensive roles. Yet, it leaves short-run hiring plans unchanged. Instead, updated beliefs increase productivity and financial expectations with minor wage adjustments, implying within-firm inequality like limited rent-sharing. Employers also anticipate new tasks in legal tech, compliance, and AI interaction, and report higher training and adoption intentions. KW - belief updating KW - firm expectations KW - technology adoption KW - innovation KW - technological change KW - automation KW - artificial intelligence KW - expertise KW - labor demand KW - white collar jobs KW - training ER -