Referees.

Key Points

• The aim is to provide information on the reviewers for articles published in Accounting Horizons in 1987.
• Compilation of a list of reviewers from the 1987 issues of Accounting Horizons.
• Identification of individual reviewers and their affiliations.
• Presentation of the data in a structured format.
• List includes prominent reviewers such as Alvin A. Arens, William B. Barrett, and Scott S. Cowen.
• Affiliations include Michigan State University, the University of Arizona, and Case Western Reserve University.