With shields fixed in the leaked 1.2 patch I sure a simple test could show us...
Simply take a group of troops with shield on their backs and put them up against a unit of archers (non-AP). Test A is stand you troops facing the archers and Test B is facing away from the archers. Perform each test type a few times and see what the averages say.
If the rear shield has no effect they the casualty rate should stay the same no matter which way the troops face...
I will give it a go tonight unless someone else does it first...
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