There is. I did some testing a while back on lvl 50 dummies. I'm 100% certain there is a difference. I know it doesn't make sense, but that's the game I suppose :P
EDIT:
Here's what I was working on: https://docs.google.com/file/d/0BxbE...FhhWjVnTHA3d0U
It misses off a Hit % column at the end of the Right TablesI stopped working on it because after around 1000 swings per position @ every different accuracy tested, I think it's safe to say there is something going on.
EDIT 2: Ignore the Bard table with max/min distance. It means nothing at all. Was just wondering if distance made an impact, but I stopped testing as our "hamsters" broke around 2.15, when I was testing.