嘲諷廣告是一種用來建立有趣的廣告訊息的方法，其的目的是透過揭露某些品牌不為人知的事實或缺點，並諷刺消費者盲目追隨，進而攻擊特定領導品牌的名譽。本研究提出一個架構，解釋嘲諷攻擊式廣告對於廣告效果的影響，並且加入幽默需求與反商業化的使用者抗拒兩個調節變數，進一步探討這兩個調節變數在階層式廣告效果的影響關係中所造成的調節效果。本研究主要以台灣FB的使用者為主，去探究嘲諷攻擊式廣告對這些人的影響。問卷調查使用滾雪球抽樣方式，藉由作者分享問卷的連結給FB上朋友，在由朋友分享給其他人。本研究的假說全部成立。本研究實徵的驗證了嘲諷攻擊式廣告對於階層式廣告效果的影響。此外，本研究也證實兩個個人特質在廣告效果的階層式影響效果中具有調節效果。有鑑於嘲諷攻擊式廣告的強大溝通效果，可能進一步的影響企業形象，因此企業需要密切注意嘲諷攻擊式廣告。;Parody in advertising is one way to create funny advertising messages. The purpose of a parody attack ad is to unveil the truth about or defect in a brand, mock consumers for following a brand, and attack the reputation of a leading brand. This study proposes a framework describing how the parody attack ad influences the advertising effect. This research also investigated whether the two moderating variables, the Need for humor and Anti-commercial consumer rebellion, play a moderating role among consumers’ attitudes toward ads influencing attitudes toward the brand, and their attitudes toward ads influencing purchase intention. This study focuses on the extent to which people using Taiwan’s Facebook platform are impacted by parody attack ads. The survey invitation was sent via Facebook to all of the author’s friends who were then asked to extend the survey further. The hypotheses proposed in this study are all supported. This study empirically verified the relationships among the three advertising effects of parody ads and the hierarchy advertising effect. In addition, this empirical study verified the moderating effects of the two personal traits on parody attack ads and examined the complete validation hierarchy advertising effect. Companies should pay close attention to parody attack ads, since parody attack ads proved to be effective communications with consumers, and thereby can strongly affect brand image.