Hi,

The answer is yes, but the most noticable effect is due to mirages created by the atmosphere and not a real change in the rise/set duration. These mirages are due to layers of different temperature air near the horizon which refract the light from the Sun differently. This will make the Sun look like it has risen or set before or after it really has and can also make very odd shapes of the Sun.

Aside from mirages, at high latitudes, in winter times when the Sun rises at a very shallow angle it can take a slightly longer time for the sunrise to occur than at the equator.

-Christina