研究廣告訊息的說服效力，除了探究廣告文本的陳述方式之外，另訊息揭曝的源頭亦不能被摒除在外，相同的廣告論點由不同的企業主傳遞出去，其溝通說服的效力會產生不一樣的結果。本研究從文獻中設立四個假設，採用2×2受測者間的實驗設計，進行「企業可信度」（高、低）和「視覺雙關」（有、無）等兩個自變數的操控，藉以驗證研究假設以及檢定對廣告說服力的影響。整體的實驗共有四個，情境，每一個實驗情境有90個受測者參與，總計測得有效樣本共360份（男=173；女=187），採用二因子變異數分析，作為對應變數的考驗方法。研究最後，歸納出四個主要的顯著結果：（1）企業可信度層級之差異會對消費者的廣告態度、品牌態度、購買意願造成影響，且企業可信度較高者的廣告說服力勝過企業可信度較低者；（2）視覺雙關技巧使用與否會對消費者的廣告態度、品牌態度造成影響，且沒有使用視覺雙關技巧之廣告，其廣告說服效力會勝過有使用視覺雙關之廣告；（3）視覺雙關技巧的使用會提升企業可信度較高者的廣告態度、品牌態度與購買意願；（4）視覺雙關技巧的使用會降低企業可信度較低者的廣告態度、品牌態度與購買意願。

When studying the persuasiveness of advertisements, in addition to the presentation of text, the source of message disclosed must be considered. Consequently, the messages and convincing effects of comparable advertising arguments transmitted by different enterprises yield different results. Based on literature, this study established 4 hypotheses and adopted a 2 × 2 between-subjects experimental design for manipulating 2 independent variables, corporate credibility and the usage of visual puns, to examine the hypotheses and the influences that independent variables exert on the persuasiveness of advertising. Overall, the experiments contained 4 contexts, with each context involving 90 participants, and a total of 360 valid samples were collected (173 from men and 187 from women). Two-way analysis of variance was employed to examine dependent variables. This study yielded 4 results: (a) Variances in the level of corporate credibility influenced consumer 'attitude toward advertisements, attitudes toward brands. and purchase intent. Companies with higher corporate credibility possessed advertising persuasiveness that is more convincing than those of companies with lower corporate credibility. (b) The application of visual puns influenced consumers' attitudes toward advertisements and brands; therefore, advertisements with visual puns are more persuasive and convincing than those without visual puns. (c) The application of visual puns increased positive attitudes toward the advertisements and brands of companies with high corporate credibility and consumers' purchase intent toward the products of such companies. (d) The application of visual puns decreased positive attitudes toward the advertisements and brands of companies with low corporate credibility and consumers' purchase intent toward the products of such companies.