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Improvisational behavior is an individual’s spontaneous and creative behavior in the face of emergencies, using existing material and emotional resources to respond quickly and effectively to uncertain situations. Despite increasing interest in this behavior, its antecedents remain unclear, with particular ambiguity regarding the relationship between empowering leadership and employee improvisational behavior. The present article addresses this ambiguity with the theory of reasoned action to examine whether the impact of empowering leadership on employees’ improvisational behavior is determined by employees’ attitudes toward such behavior. In this study, a multi-source design was adopted, and data (339 valid samples) were collected from five Internet companies in China’s Jiangsu and Zhejiang provinces. Hierarchical regression and bootstrapping methods were used to test the hypotheses. The results reveal that (1) employees’ promotion focus moderates the relationship between empowering leadership and improvisational behavior and (2) employees’ willingness to take risks mediates the moderating effect of promotion focus. Our findings demonstrate employees’ attitudinal utility in explaining when improvisational behavior is most likely to occur under empowering leadership.