提升廣告效果和降低廣告侵擾是網路廣告的重要議題。本研究基於認知吸收、認知投入與心流理論，了解影響影音觀看者認知吸收的因素。接著，檢驗認知吸收與廣告侵擾、煩躁和廣告迴避的關聯。我們認為當觀看者對於影音內容的認知吸收程度增加，其認知處理會增強。因此，當觀看者受到侵擾式影音廣告的影響時，會導致較高的廣告侵擾。本研究使用實驗室實驗法驗證我們所提出的研究模型與假說。研究結果有助於廣告主和廣告服務商了解如何在適當的時機傳送廣告，以提升廣告效果並減少廣告的侵擾。

Improving ad effectiveness and reducing ad intrusiveness are essential issues for online advertising. The study examines how video viewers’ cognitive absorption is affected based on theories regarding cognitive absorption, cognitive engagement and flow. Furthermore, this study examines how cognitive absorption relates to ad intrusiveness, irritation and avoidance. We posit that video viewers’ cognitive processing is enhanced when they are highly absorbed in the video content, and that when their viewing is interrupted by an ad, their perception of the ad’s intrusiveness increases. A laboratory experiment is conducted to examine the proposed research model. The research findings can help advertisers and ad service providers understand when to deliver intrusive video ads while minimizing the viewer’s negative reactions.