Aiming at a better understanding of correlations between the activity and selectivity of Au electrodes in the oxygen reduction reaction (ORR) under controlled transport conditions, we have investigated this reaction by combined electrochemical and in situ FTIR measurements, performed in a flow cell set‐up in an attenuated total reflection (ATR) configuration in acid and alkaline electrolytes. The formation of incomplete reduction products (hydrogen peroxyde/peroxyls) was detected by a collector electrode, the onset of OHad formation was probed by bulk CO oxidation. Using an electroless‐deposited, annealed Au film on a Si prism as working electrode and three different electrolytes for comparison (sulfuric acid, perchloric acid, sodium hydroxide solution), we could derive detailed information on the anion adsorption behavior, and could correlate this with the ORR characteristics. The data reveal pronounced effects of the anions and the pH on the ORR characteristics, indicated e. g., by a grossly different activity and selectivity for the 4‐electron pathway to water/hydroxyls, with the onset ranging from ca. 1.0 V in alkaline electrolyte to 0.6 V in sulfuric acid electrolyte, and the selectivity for the 4‐electron pathway ranging from 100 % (alkaline electrolyte, low overpotentials) to 40 % (acidic electrolytes, alkaline electrolyte at high overpotentials). In contrast, the effect of the ORR on the anion adsorption characteristics is small. Anion effects as well as correlations between anion adsorption and ORR are discussed.