The first objective of the present study was to examine the accuracy of offside judgements of assistant referees during the 2006 World Cup and to compare overall results with performances of assistant referees during the 2002 World Cup. Second, we also examined underlying mechanisms leading to incorrect decisions. According to the definition used for the 2002 World Cup, the results revealed a decrease in the number of incorrect flag signals during the 2006 (24/240 or 10.
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