It's probably not necassary to worry about it (except in special cases) if you are going to a higher impedance. There will be less current draw on the amp and you might possibly not get the full output of the amp. You stand more chance of having problems pissing around with resistors. If you parallel a 16 ohm resistor there are at least 2 problems. 1) It will have to be extremely high wattage and large to be able to dissipate the power delivered by the amp. 2) If your speaker is 16 ohms and the resistor is 16 ohms, half of your total power will go across each device. Keep in mind the resistor is not going to make any sound. This will cause you to run your amp at much higher levels to achieve the same sound as having one 8 ohm driver or even a 16.
NOTE: THIS IS MEANT TO BE A VERY GENERAL STATEMENT. Without knowing precisely what amp and speaker you are talking about