The ARIA and Accessible Name and Description Computation specifications define when and how web browsers should expose the accessibility "name" of an element to accessibility APIs, and where that information should come from in various situations. Authors often intuit that if they override the name (e.g. via aria-label), they override what screen readers in particular will report to users. Unfortunately, this is not the case, resulting in confusion, frustration and brokenness for users, authors, browser implementers and spec writers. There is no clear guidance on how name and content should interact, and the behaviour is inconsistent across AT.
The fundamental issue is that name and content are two different things.