Yes, apparently it does, but probably not by more than a few samples. This will never be noticable. Besides, it will always make the audio late and we humans deal with that every day. We are used to seeing something happen before we hear it since light travels MUCH faster that sound through air. The generally accepted "standard" threshold of perception is that the audio should be no more than 1 frame early and no more than two frames late with respect to the video.