Yes they do. Androids use Google’s Sound Amplifier app through built‑in accessibility tools like Samsung’s “Amplify Ambient Sound.” Sound Amplifier works on Android 6.0+ and uses your phone’s microphone to send amplified sounds to wired or Bluetooth headphones. I don’t have an android but I imagine that the transmission and reception still needs to be between devices that share an account.
BTW, this can be a great tool on any phone because there are also hearing aids that are made for certain phone models. You pair your compatible hearing aids to your phone, put them in your ears, place your phone in the middle of the family or restaurant table, turn on Live Listen or Amplify Ambient Sounds and you’ll be able to hear all the conversations happening around the table through your hearing aids or ear buds. You can also adjust the volume.