隨著數位廣告產業蓬勃發展，大量數位廣告頻繁曝光於消費者日常的數位生活經驗中。然而其中充斥著諸多低劣品質的廣告內容與具侵擾性的曝光形式，導致消費者使用廣告阻擋器的比例逐年攀升，對數位廣告產業造成龐大的經濟損失。因此，為更全面地理解消費者如何評價數位廣告內容與曝光形式的感知價值，以及其迴避廣告的行為決策，本研究結合Ducoffe（1996）的廣告價值模型與Ajzen（1985, 1991）的計畫行為理論，探討數位廣告特性如何與數位廣告價值感知及數位廣告態度產生關聯，並進一步檢驗其對數位廣告迴避意圖及廣告阻擋器使用行為之關係。本研究採用網路調查法，針對18歲以上具廣告阻擋器使用經驗之網路使用者進行非機率抽樣，共計回收311份有效樣本。
研究結果顯示，數位廣告資訊性、數位廣告娛樂性、數位廣告可信度與數位廣告價值及數位廣告態度皆呈顯著正向關係，而數位廣告惱怒性則呈顯著負向關係；此外，數位廣告價值在四項數位廣告特性與廣告態度之間具備顯著的中介效果。最後，消費者對數位廣告的正向態度能顯著降低數位廣告迴避意圖，進而減少其使用廣告阻擋器之行為。在學術貢獻上，本研究成功串接兩大理論，描繪出消費者從數位廣告特性與價值感知到廣告阻擋器使用行為之完整歷程，為後續廣告迴避相關研究提供了具體的實證基礎。實務上，本研究建議廣告從業人員應摒棄與廣告阻擋器使用者對立的零和思維。除積極提升數位廣告資訊實用性、娛樂性及可信度外，亦應遵循「廣告體驗提升標準（Better Ads Standards）」以降低惱怒性的負向影響。藉由推動高價值的「可接受廣告（Acceptable ads）」，期能為廣告主、媒體平台、廣告阻擋器產業及消費者創造多方互利的數位廣告生態圈。

With the rapid growth of the digital advertising industry, consumers are frequently exposed to a massive volume of digital advertisements in their daily digital experiences. However, the prevalence of poor-quality content and intrusive ad formats has led to a steady annual increase in the use of ad blockers, resulting in substantial economic losses for the digital advertising industry. Therefore, to more comprehensively understand how consumers evaluate the perceived value of digital advertising content and formats, as well as their behavioral decisions regarding digital ad avoidance, this study integrates Ducoffe’s (1996) Advertising Value Model with Ajzen’s (1985, 1991) Theory of Planned Behavior. This research explores how digital advertising characteristics relate to perceived digital advertising value and attitudes, and further examines their effects on digital ad avoidance intentions and ad blocker usage behaviors. Employing an online survey method, this study conducted non-probability sampling targeting Internet users aged 18 and above with experience using ad blockers, yielding a total of 311 valid samples.
The findings indicate that the informativeness, entertainment, and credibility of digital advertisements have significant positive relationships with both digital advertising value and attitudes, whereas irritation exhibits a significant negative relationship. Furthermore, digital advertising value exerts a significant mediating effect between these four advertising characteristics and digital advertising attitudes. Finally, consumers' positive attitudes toward digital advertisements can significantly reduce their ad avoidance intentions, subsequently decreasing their ad blocker usage behaviors.
In terms of academic contributions, this study successfully integrates the two theories to delineate the complete psychological and behavioral trajectory of consumers—from evaluating advertising characteristics and perceived value to the actual use of ad blockers—thereby providing a solid empirical foundation for future research on ad avoidance. On a practical level, this study suggests that advertising practitioners should abandon the zero-sum mindset that pits them against ad blocker users. In addition to actively enhancing the informativeness, entertainment, and credibility of digital ads, practitioners should adhere to the "Better Ads Standards" to mitigate the negative impacts of ad irritation. By promoting high-value "Acceptable Ads," the industry can foster a mutually beneficial digital advertising ecosystem that serves the interests of advertisers, media platforms, the ad blocker industry, and consumers.

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