There are different options for both front and rear. Many front disc tabs are designed for a larger rotor and are not spaced for a 140mm rotor. Bikes are made with post-mount and IS mount frames, just like forks.
For the front, the IS tab is offset from the plane of the dropout by 4mm, whereas they are in the same plane (no offset) for the rear. You can, however, use spacers to push the IS caliper into the same plane (therefore mimicking the rear).
QR front and rear hubs have a different measurement for drop-out to rotor-face offset, 10mm vs 15mm respectively.
I would scroll to the bottom of this page and browse around at the different industry standards:
http://www.hayesdiscbrake.com/support_downloads.shtml