The volume scale does not directly relate to the volume (SPL) produced since that would also depend on the input signal level, internal gain of the amp and of course it depends on the speakers (impedance, sensitivity), too.
Thus different amps or different combinations produce a different SPL with the same dB reading of the volume knob.
If the scale is in dB, as it mostly is nowadays, than this equals to attenuation (negative reading) or amplification (positive reading).
So if you choose e.g. the -40dB position you are attenuating the input signal by 40dB before it's being fed from the preamp into the power amp stage. In other words volume is increased by reducing the attenuation.
Note if you turn into the positive side of things (e.g. +10dB) you are overdriving the amp - which is to be avoided.
So at 0dB the power amps would get a signal with neither attenuation nor amplification and thus operate at it's best level from a technical point of view.
(BTW: +3dB equals to doubling the power.)
As as rule of thumb don't go beyond the 12 o'clock position which equals to 0dB on most amps.
If you hear any distortion you should lower the volume immediately, amp's are usually protected but speakers might get damaged from clipping.
(Clipping means the amp is over-driven and outputs a near square-wave instead of a sine-wave. A square-wave is DC and usually deadly to speakers)
P.S. It seems to be a common thing on AV amps to have a volume knob which spins way beyond 360 degrees these days. Don't know why.....
That's because the volume on AV amps is nowadays digitally controlled, not via an analog potentiometer anymore.
Everytime you turn the "digital" dial it will just issue a short signal to the control logic which in turn adjusts the volume. Obviously the knob can tell if you turn left or right and thus provide a different signal to the control logic to reduce or raise the volume level respectively.