從雙歧態度的觀點，本研究探討台灣閱聽眾的廣告態度，指出若閱聽眾對於廣告，在情感與認知面向的評估不一致時，會對廣告形成雙歧的感知。以台灣傳播調查資料庫2012全台面訪資料為基礎，研究發現：一、大部分台灣民眾對廣告有著認知情感雙歧的感知；二、對廣告抱持認知與情感的雙歧會促發較低的廣告趨近行為與較高的廣告規避行為；三、無論雙歧態度高低，情感顯著預測規避行為，而情感與認知同時預測趨近行為，延伸情感初始效應假說。

Drawing upon ambivalent attitude literature, this study explored attitudes toward advertising in Taiwan. This study proposes that people generally hold ambivalent attitudes toward advertising, and their affective evaluation and cognitive evaluation conflict. In particular, people may perceive advertisements as simultaneously irritating (the affective component) and informative (the cognitive component). Data from the Taiwan Survey Database, based on nationwide face-to-face interviews with Taiwanese people, support this proposition. Moreover, people who hold more ambivalent attitudes tend to avoid advertisements to a greater degree and approach advertisements to a lesser degree. Finally, this study proposes that the avoidance and approach orientation of behavior moderates affect primacy effects. In other words, affect primacy effects emerge only when the probed behaviors are avoidance oriented.