chromium/content/test/data/accessibility/event/aria-level-changed.html

<!DOCTYPE html>
<html>
<body>
  <div id="d1" role="heading">Item1</div>
  <div id="d2" role="heading">Item2</div>
  <div id="d3" role="heading" aria-level="3">Item3</div>
  <div id="d4" role="heading" aria-level="3">Item4</div>
  <script>
    function go() {
      // Set aria-level from default '2'->'2'; should not fire an event.
      document.getElementById('d1').setAttribute('aria-level', '2');

      // Set aria-level from default '2'->'3'; should fire an event.
      document.getElementById('d2').setAttribute('aria-level', '3');

      // Set aria-level from '3'->'2'; should fire an event.
      document.getElementById('d3').setAttribute('aria-level', '2');

      // Set aria-level from '3'->[removed]; should fire an event.
      document.getElementById('d4').removeAttribute('aria-level');
    }
  </script>
</body>
</html>