This study empirically investigates the effects of the production source of advertising music (AI vs. human) and the timing of disclosure (prior vs. post-exposure) on audience responses. Additionally, it aims to identify differences among audience groups segmented based on their cognitive and emotional evaluations of advertising music. The findings revealed that the production source and disclosure timing did not have significant direct effects on audience responses. However, cluster analysis identified three distinct groups —“Emotionally Immersed,” “Cold Low-Response,” and “Neutral Acceptance”—which exhibited clear differences in advertising attitude, advertising music attitude, and perceived advertising credibility. Furthermore, cognitive and emotional evaluation factors such as originality, emotional resonance, positive emotions, and negative emotions were found to significantly influence the formation of advertising attitudes within each group.