The survey, which was conducted by Lightspeed Research for the IAB, asked people when they were most receptive to online advertising and what was the best way to gain their attention online.
The most popular period was after 6pm, especially for those in the 25-34, 35-44 and 45-54 age brackets. Those in the 18-24 and 55+ brackets were still most receptive in the evening but were also more likely to be receptive earlier in the day, particularly between 2pm and 6pm.
The research follows in the wake of last week's YouGov "2009 Online Advertising Trends Report", which found that and that banner advertising was lagging behind paid-for search marketing.
However, the findings of the IAB research, and the latter's interpretation of the data, highlight the need for marketers to target consumers with advertising at appropriate times and in appropriate places.
Interviewees were asked during what type of online activity they would be most receptive to advertising. The research revealed that people did not want to be interrupted by advertising when they were enjoying an activity that demanded their full attention, such as watching catch-up TV online.
Conversely, the majority said they would be most receptive to advertising when they were either shopping online or researching the best shopping deals. According to the IAB, this finding highlighted that retailers may be able to capitalise on this finding by offering recommendations, special offers and price deals when internet users are involved in e-commerce activities.
Respondents also said that they would be receptive to marketing when downloading entertainment files, reading the news, catching up on sports results, playing games online and social networking.
Sorcha Proctor, IAB's research manager, said: "This research highlights the need for marketers fully to appreciate and understand the consumer mindset when planning their online marketing campaigns.
"Most significantly, the study highlights the need for retail brands to get in front of internet users at every point of the online customer journey and emphasises the need to respect consumers if they want them to engage effectively with their marketing messages."