Why do it? Besides the fact that it's just plain fun? Here are a few good articles I've come across on the topic.

Ways Humor Builds an Emotional Connection with Audiences
https://www.skyword.com/contentstandard/creativity/4-ways-humor-builds-an-emotional-connection-with-audiences/

Five (Serious) Tips for Using Humor to Connect, Engage, and Influence
https://www.socialmediaexplorer.com/social-media-marketing/tips-on-using-humor/

Comedy in Communication: A TED conversation
http://tedx.amsterdam/2012/04/comedy-in-communication-a-ted-conversation/

4 Ways Brands Can Use Creativity & Comedy to Create Award-Winning Content Marketing
http://www.toprankblog.com/2015/09/comedy-content-marketing/

4 Ways to Engage Your Audience Like a Comedian
https://www.entrepreneur.com/article/244255

5 Tips for Using Humor in Your Social Media Activities
http://www.socialmediaexaminer.com/5-tips-for-using-humor-in-your-social-media-activities/