List users/roles who has access to node
You've tagged the question with Views. Are you asking whether it's possible to build a View to do that? If so, then the answer is no (unless there's some module or plug-in out there which would add that capability).

Views queries the database, but node access permissions can be set in code via hook_node_access(). It's totally possible, for example to write some code that grants a user access to a specific node only if they have the letter 'x' in their name and today is Monday.

You can of course do it with some PHP code, and you could hook that into a View using Views hooks. I'm not sure what the most efficient approach would be, but basically:


Use hook_views_post_execute to process the list of nodes returned by your View.
For each node in your View result, you would need to loop through all users, calling node_access() to test if that user (uid) had access to the node or not.
From the results, build a list of users who had access, and have Views display that list by modifying  the $view object that was passed to your hook function.