本研究主要的目的，是在探討幽默程度及誇大程度不同的廣告訴求，對消費者的廣告態度與購買意願之影響，是否會受到涉入程度和知覺風險所干擾，本研究採2×2實驗設計（高幽默/低幽默vs.高誇大/低誇大），來驗證假設，並分析233份有效問卷後，得出以下幾項研究結果：1.高幽默低誇大廣告，消費者的廣告態度最佳，明顯更優於低幽默高誇大的廣告訴求；2.幽默程度及誇大程度不同的廣告訴求對廣告態度和購買意願之影響，受涉入程度和知覺風險所干擾。本研究並試圖針對研究結果提出策略建議，作為制定廣告策略之參考。

The purpose of this study was to determine the effects of humorous and exaggerated advertising appeals on consumer attitudes and purchase intentions, and the moderating role of consumer involvement and perceived risk. A 2×2 (high-humor / low-humor vs. high-exaggeration / low -exaggeration) experiment was designed, and 233 samples were collected. The results indicated that (a) high-humor and low-exaggeration appeals produce stronger consumer attitudes and purchase intentions than low-humor and high-exaggeration appeals do, and (b) the effects of humorous and exaggerated advertising appeals on consumer attitudes and purchase intentions are moderated by consumer involvement and perceived risk. Based on these findings, this paper offers suggestions for future advertising campaigns.