The actor/observer discrepancy is most likely to occur in the case of a negative event.This is due to the bias.

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The self-serving bias is the tendency for individuals to attribute their successes to internal/dispositional factors and their failures to external/situational factors. This bias can contribute to the actor/observer discrepancy, particularly in the case of a negative event, because actors may be more likely to attribute their own behavior to situational factors and the observer may be more likely to attribute the same behavior to dispositional factors.

The Actor/observer Discrepancy Is Most Likely to Occur in the Case