If you are only scanning then the exposure will control how the shadow and highlight detail is handled.
If you under expose you will lose shadow detail. When you adjust your scan to make the image look normal again it will not bring out the detail you have lost because it was not there.
If you over expose, shadow detail will increase. this is because you are moving the shadows up the tone curve a bit.
Logically thinking, the highlights will suffer with over-exposure and in the case of a scan, this is true. however, This is usually more to do with the scanner than the film as the highlight is still there in the film but it is more difficult for the scanner to record it.
The same test I mentioned above but with scans instead of prints will show you what is happening and would have an added advantage in showing you how you should rate the film to get the best results from your scanner.
Do a search for 'Personal Film Speed'. there are lots of articles which describe it better than I can. Basically, it's a method for determining the best film speed to use for the methods you employ in metering, developing and printing. Whilst it's geared towards self developing and printing optically, it should still give you some understanding of what's going on and some of it will still be relevant to a standard process and scanning method.
try this one:
http://www.halfhill.com/speed1.html
Steve.