If I have two different operating systems, such as Windows 8 and Ubuntu, running on the same hardware, will the two operating systems have different read and write speeds?

My guess is that there would be minimal difference between operating systems and read and write speeds to the hard disk since the major limited factor is seeking; however, different operating systems may use different file systems in order to attempt to reduce seek time in the hard disk.

Likewise, I'm sure that modern operating systems will not actually write directly to the hard disk, and instead will just have it in memory and marked with a dirty bit.

Are there any studies that show differences in read and write speeds between OSs? Or would the file system being used by the OS matter more than the OS itself?