Commercial films realize the purposes of informing and persuading the audience, reminding the brand and adding value to the brand. In this direction, an effective advertisement content is important for businesses. Audience' involvements, attitudes, and behaviors provide marketing professionals with information about the effectiveness of advertising. This research was carried out to explain the relationships between advertising involvement, attitude towards advertising, attitude towards brand and purchase intention, and to determine the mediating effect of attitude towards brand in the relationship between attitude towards advertising and purchase intention. For this purpose, 400 participants were watched the commercial film of a smart watch brand. Then, the participants were asked to answer the survey questions. Structural Equation Modeling (SEM) was used in the analysis of the research data. The results of the research showed that the attitude towards advertising and the attitude towards brand have a significant and positive effect on the purchase intention. In addition, it has been determined that advertising involvement has a significant and positive relationship with attitude towards advertising and attitude towards advertising with attitude towards brand. Moreover, it was found that the attitude towards brand has a partial mediation effect on the relationship between attitude towards advertising and purchase intention. It is thought that the results obtained from the research will provide useful information for the literature and practice.