“…Instead, it is expedient to consider, for k = 0, ⋯ , N Δ t − 1, the following hat‐shaped time shape function which preserves the cut‐off property of all BEM matrix blocks related to the unknown u 1 ; hence, in particular, as proved in , of the elements coming from the discretization of , which, after a regularizing procedure of the hypersingular bilinear form and an analytical integration in time, are of the form …”