No, not really. Ohms in reference to the speakers, refers to the resistance of the coil usually measured at 1000 hz. The higher the ohms rating, the less power the speaker will require. The lower the ohms, the more power it will require, but neither one have anything much to do with the sound quality.
Sound quality is derived from the design of the speaker, the size of the speaker, its intended purpose (bass, mid, high, general purpose) and the enclosure in which it's housed. In other words, a transistor radio isn't going to sound as good as a home stereo speaker and even there, the design and engineering will largely determine what it sounds like overall. (Just ask Bose).
Then there's the material it's trying to reproduce. How good is the sound quality of the recording to begin with?
What I tell anyone asking me which speaker they should get for their home system for instance, I just tell them that it depends on your budget and what you think sounds best. It's a subjective thing, and as long as you're pleased with what you have, then that's really all that counts.
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