The purpose of this study was (1) to investigate the impact of perceived humor on advertising effects, and (2) to examine the moderating role of product involvement and prior brand attitude in the impact of perceived humor on advertising effects. Two kinds of printed advertisement were presented as stimuli to 91 undergraduate students. The subjects were then asked to answer a series of questions. Major findings of the study were as follows: (1) It was indicated that consumers may selectively attend to the humor and pay no more attention to the product related information presented with it. (2) Perceived humor had positive effect on advertising effects when consumer's prior brand attitude was negative, which supported distraction effect of perceived humor, and this distraction effect was stronger when product involvement was low.
