Water = YES

Baking soda = NO!!! NO!!! NO!!!

If you do not know what was thrown at you, USE WATER ONLY!

FYI, it can also be alkaline splasher, not just strong acid that burns, strong alkaline burns too. If you add baking soda you to alkaline splash, you are only making it worse.

Not conductor, the proper word is CATALYST.

To dry acid powder, then water is CATALYST. Since the perp uses liquid, safe to say it is diluted in water. Hence, the more water you use to wash off, the better your chance in minimizing the damage.

Even if the culprit uses acid, using baking soda is still BAD IDEA. The reaction between acid + baking soda, will definitely create salt residue. If they got in the eyes, it would take some times to wash off. Better stick to clear water, which is a fast way to wash and dilute the acid away.

In the context of giving advice to public, one should always assume the safest advice. Using baking soda is only recommended if you know what you are doing. Else, you might introduce unnecessary side effects.