幽默廣告的效果一直是廣告界爭議的議題，而涉入程度可能是導致幽默廣告有不同效果的一個重要中介變項。根據Petty & Cacioppo（1986）所提的思考可能性模式（elaboration likelihood model；簡稱ELM）來看，高低涉入的不同，的確可以使不同變項對態度改變的影響有不同的效果。Celsi & Olson（1988）認為在研究涉入時應考慮「與個人相關的情境來源」（情境涉入）以及「與個人相關的內在來源」（持久涉入）。而以往探討幽默廣告說服效果的研究，只針對產品等持久涉入的因素來探討，而忽略了情境涉入的因素。所以本研究欲從ELM的角度來探討幽默廣告的說服效果，研究幽默訴求是否在不同的情境對不同的產品會有不同的說服效果。
本研究採三因子的實驗設計。操弄的獨變項為：產品（高vs. 低持久涉入：電腦vs.飲料）、廣告的訴求方式（一般廣告vs. 或幽默廣告）、與情境涉入（高vs. 低情境涉入：有vs.無促銷活動）探討其對認知評估、所形成的廣告態度、所形成的產品態度以及購買意願等依變項的影響。
研究結果顯示：對於不同的產品，要用不同的廣告訴求方式，才能達到說服效果。以電腦這種高涉入的產品而言，適用一般廣告而以奶茶此種低涉入的產品，則是幽默廣告的說服效果較好。而本研究因為情境涉入的操弄不是非常成功，因此情境涉入對廣告說服效果的影響還需進一步研究才能確定。

The effect of humorous advertisement is still an issue of controversy and level of involvement may be the most important mediating variable. According to “the elaboration likelihood model（ELM）” （Petty & Cacioppo, 1986）, many variables influencing attitude differ between high and low involvement subjects. Celsi & Olson（1988） suggested that research should consider both “situational sources of personal relevance（SSPR）” and “intrinsic sources of personal relevance（IRPR）” when studying the issue of involvement. Previous research tended to focus mostly on the latter but ignored the former. Therefore, the present study investigates the different persuasive effects of humorous advertisement in different situations.
The experiment adopted a 2*2*2 three factorial design. The independent variables were：product（high vs. low involvement products：computer vs. soft drink）, advertisement appeal（ordinary vs. humorous advertisement）and situational involvement（high vs. low situation involvement：with or without promotional activity）.
Results indicated that for high involvement products, such as computers, ordinary, nonhumorous advertisement was more effective. But for low involvement products, such as milk tea, humorous advertisements were more persuasive. The manipulation of situational involvement in this study was not very successful, so the effect of situational involvement is still unclear and needs to be studies further.