Use the Label Element to Make Your HTML Forms Accessible
http://www.456bereastreet.com/archive/200711/use_the_label_element_to_make_your_html_forms_accessible/

Johansson, Roger
456 Berea Street
2007

Abstract:

There are plenty of articles and tutorials that describe how to create accessible HTML forms out there. Despite that it is common to come across forms that do not use a single label element and forms that use label elements but do so incorrectly.