My qualitative research has been accepted for publication on condition that I make certain changes suggested by the reviewer. The first reviewer's requests are very minor, but the second reviewer wants me to find some people to blindly re-code my work. My co-authors obviously cannot do this, and I can't find anyone else willing to do so. Furthermore, I feel that re-coding by others is not necessarily appropriate anyhow, as an external auditor simply cannot know the data as well as I do, and this would compromise the work.
So my questions are: a) how would I find such people and b) Does one absolutely have to do what the reviewers suggest? I think in this case re-coding by an external reviewer is not actually appropriate as it is a very niche subject matter and qualitative work requires that one be well versed in the subject are before coding.