Could you elaborate on the effect of gearing?
simply put, shorter/lower gearing is much easier for the engine to pull than higher/taller gearing. a shorter gear is much easier for an engine to accelerate through, and it can do it much faster.
think of it like riding your bicycle; when you start in a lower gear it's very easy to pedal, and you can reach the end of the gear very quickly. if you try to start out in a much higher gear, it's a lot harder to pedal, and it takes much longer for you to reach the maximum speed of that gear.
that's the basic way of thinking about it, and probably the easiest way to explain it.
this is why some NSX owners install the Japanese gears in their car. the first 3 gears (i think?) are lower than in the stock transmission, and with the same weight, horsepower, driver, etc., the cars accelerate much quicker in the lower gears.
there's other variables of course. if the gears are too short you'll have to shift more often (each gear will have a reduced maximum speed). and shifting takes up a lot of time in a manual car versus not shifting at all. shortening the gearing too much will also induce more wheelspin, which also eats up time quickly. aerodynamics aren't much a factor in 0-to-60 times, but soon after that it will come into play. putting bigger (diameter) rims/wheels on your car will also affect gearing and slow it down in a straight line. larger wheels are effectively making your final drive gearing taller, and may also be heavier, requiring more power to turn them from a standstill. that will require more time, slowing your acceleration, especially from a stop. Honda, Ferrari, Porsche, Ford, Volkswagon, Nissan, Fiat, everybody puts a lot of effort into finding the perfect balance of acceleration, top speed, fuel mileage, handling, etc. with their choices of gearing and wheel sizes for every vehicle they make.
another thing to think about. torque is what accelerates a vehicle from a stop, or off corners. not horsepower. horsepower generates top speed (per gear). torque accelerates a vehicle from the bottom of the RPM range, horsepower takes over at the top. high horsepower will generate a good trap speed at the end of the 1/4 mile or in outright top speed. high torque will give you a faster ET time..
everything is of course relative, but those are the basics...