As the use of wired and mobile Internet is on the increase, organizational activities for customers as well as individual life style are changing rapidly from the past. Specifically, mobile advertising in organizations thanks to remarkable growth in smartphone users, continuous development of mobile Internet technologies, and enhancement of information delivery capability regardless of time and place, has become a competitive weapon for presenting new products and services, promoting marketing programs, and communicating with customers. The study is to investigate what characteristics of mobile advertising are affecting the acceptance toward mobile advertising, and to analyse if the country type of mobile Internet users has a moderating effect on the relationship between these characteristics of mobile advertising and user acceptance.