Stock is 13/40, and that last statement doesn't make sense? If you get smaller than stock tires, we'll say 18", you would want to step up the front sprocket to 14T to try and counteract the much smaller tires.
More teeth in the front = higher gearing = higher top speed
Less teeth in the rear = higher gearing = higher top speed
Less teeth in the front = lower gearing = lower top speed (more acceleration)
More teeth in the rear = lower gearing = lower top speed (more acceleration)
Changing the front 1 tooth is approximately equivalent to changing the rear by 3 teeth.
I am currently running 18" tires and switched to 14/40 and will be switching again to 14/38 since it is still to low. Your wheel diameter is a HUGE factor in what gearing you decide.