近年來，由於網路普及，加上桌上型電腦、筆電、智慧型手機與平板電腦的開發，網路廣告已逐漸成為接觸受眾的主要媒介之一。2013年，市調公司尼爾森推出美國電視新的收視率標準，將電腦、手機等第二螢幕之廣告曝光視為傳統收視率之輔助，亦顯示了消費者轉移至線上平台的現象。根據2013年研究機構Macquarie Equities的報告顯示，相較於傳統電視廣告，線上影音廣告不僅能鎖定目標客群，能使受眾更能記住品牌名稱與廣告資訊，加上近年來社群網站的發展，影音不僅擁有曝光通路，更能利用社群網站之互動性與分享，發展其他行銷策略。
然而針對過去廣告相關文獻進行探討後，發現根據抗拒理論(Brehm & Brehm, 1966)，閱聽眾在使用網路時，因被突然切入的廣告打斷原先進行的程序，會使人們感到自由受到剝奪，而產生心理抗拒與規避行為，降低廣告的說服效果。本研究以上述二種不同之看法為過去研究之文獻缺口，以廣告內容之資訊性與娛樂性、及閱聽眾正在瀏覽之網頁與廣告之相關性為自變數，並加入消費者之涉入程度為調節變數，試圖探討網路影音廣告之效果。
本研究針對16至30歲的年輕族群進行問卷發放後，共蒐集到516份有效問卷，經迴歸分析後歸結出以下結論。第一，網路影音廣告內容之娛樂性會正向影響閱聽眾之廣告態度，並降低規避行為；第二，網音廣告內容之資訊性不一定影響閱聽眾之廣告態度，但確實會產生干擾效果；第三，網路影音廣告內容與網頁之相關性較高時，廣告態度趨於正面，亦較不會產生規避行為；第四，當廣告內容的娛樂性較低時，高涉入程度可產生正面的廣告態度，但無法影響閱聽眾的規避行為；第五，當廣告內容的資訊性較低時，高涉入程度可產生正面的廣告態度，但不一定影響閱聽眾的規避行為。第六，當廣告內容與網頁低度相關時，高涉入程度可產生正面的廣告態度，但不一定閱聽眾的規避行為。

With the development of Internet and “the second screen” (which includes tablet, notebook and smartphone), more and more consumers are exposed to the advertisements through the Internet. In recent years, a lot of studies showed that the online video advertisements can increase the opportunity of watching, build positive brand image and enhance the memory of advertisement information. On the contray, other researchers think, the poping up of the advertisements that is unexpected for the audience will cause advertisement irritation at the same time. In order to understand the gap of previous researches, this study uses the advertisement content, web page affinity and involvement with advertisement to test the advertisement effects. Through factor analysis, reliability analysis and regression analysis, the results indicate that the content of the advertisements do influence the effect of online video advertisements but in different ways. First, the ad with entertainment content will pose positive attitude to the audience, and reduce the avoidance behavior. Second, the ad with information will not influence the attutide of advertisements but do cause irritation. Third, when the affinity between the ad and the content of what consumers are surfing is high, people will have positive attitude and reduce their avoidance. Forth, when the entertainment contents or informative content of the ad is less, high involvement of the audiences will make positive attitude, but may not reduce the avoidance behabior. Fifth, once the affinity between the advertisement and the web page are low, the high involvement of the advertisements can increase positive advertisement attitude but may not really lower the opportunities of avoidance.

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三、 網頁部分
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