This study aims to examine how differences in consumer responses to VR and 2D advertising affect advertising effectiveness, focusing on the mediating role of the Technology Acceptance Model (TAM), and further to identify the moderated advertising acceptance paths according to nationality between Korean and Chinese consumers. A total of 130 Korean and Chinese university students participated in the experiment, with the experimental group exposed to a VR-based sports brand advertisement and the control group viewing the same content in a 2D format. After exposure, participants completed a survey, and 130 valid responses were used for analysis. Data were analyzed using SPSS ver. 26.0, including frequency analysis, reliability analysis, correlation analysis, independent samples t-tests, and simple regression analysis. In addition, moderated mediation analysis was conducted using Hayes PROCESS macro (Model 7). The results showed that VR advertising, compared to 2D advertising, significantly enhanced both perceived usefulness and perceived ease of use, and these two factors positively influenced advertising attitude and purchase intention. Furthermore, the moderated mediation analysis revealed that, among Korean consumers, the indirect effects of VR advertising on purchase intention through both perceived usefulness and perceived ease of use were significant, whereas these two paths were not statistically significant for Chinese consumers. This study provides academic implications by extending the application of TAM through a cross-national comparison of VR-based sports advertising effects and acceptance structures. It also offers practical implications by presenting empirical evidence for the development of customized advertising strategies tailored to major digital consumer markets such as Korea and China.