Yes, the number of cell layers or the cell shape play a role in
the function of the epithelial tissue.
There are following three examples:-
- Simple cuboidal epithelial tissue :- they are found in the
lining of the kidney tubules and other ducts and used for secretion
and absorption.
- Stratified cuboidal epithelial tissue :- they are composed of
3-4 layers of cell layers. They are found in lining of sweat gland
ducts and used for protection.
- Pseudostratified epithelial tissue:- found in lining of upper
part of respiratory tract and used for secretion and movement.