Yes, V=IR.
However, that only shows the relation between the variables. It still says nothing about the driver, nothing about how it will sound, nothing about how much amperage is needed, absolutely nothing.
The advantage a low impedence driver has is that your amp can more easily output its wattage. A high impedence driver would require higher voltage levels to get the same level of output. Depending on the amp, you might be limited in available wattage before clipping.
It's just like car audio. You have an amp rated for 100w rms @ 4ohms. However, it can also output 200w rms @ 2ohms and 400w rms @ 1ohm. If you hooked up an 8ohm home audio woofer, you're looking at something more towards 50w rms. These are max values as above this point, you get excess distortion and clipping. The same would apply for whatever source you're running for your headphone. Now realize I said absolutely nothing about the actual headphone.
Just like in car audio and home audio, impedence means nothing. An 8ohm driver versus a 4ohm driver of the same design will behave the same. It's just that the 4ohm driver lets the amp more easily output more amps.
Now you might be saying that impedence controls how loud the driver will get. Sort of, but only in the reference to the amp and source volume position. However, the driver itself will have a given sensitivity. Back to home and car audio again, you have an 8ohm home audio driver and a 4ohm car audio driver. You obviosly have different effects on the amp. However, let's say the home audio driver has a sensitivity of 92dB and the car audio driver has a sensitivity of 86dB. Well, the car audio driver can certainly get more amps run through it, but its sensitivity adversely counteracts that by having much smaller volume gains per watt of power. The much higher sensitivity of the home audio woofer actually makes it capable of getting louder, not only per watt but even when considering max available wattage(half) to it versus the car audio woofer.
Even now, this says absolutely nothing about how the driver will sound. This has no impact on tonality, level of detail, or anything for that matter. That comes down to speaker design.