SOX in nonprofit hospitals_need help 2776

  • Dear forum users,
    I am an accounting student and currently conducting undergraduate research project on Sarbanes-Oxley Act 2002 and Nonprofit hospitals in the United States.
    We know that nonprofits are not required to adopt the SOX but there are numbers of nonprofits which adopted it voluntarily. I would like to conduct a survey, but I am having hard time to find list of nonprofit hospitals to which I could send my survey. I am not finding good results by Googling or searching on the web. I was hoping to find upto 5,000 nonprofit hospitals around the US.
    Also, I am not quite sure whom I should address my survey questions: CEO or CFO or Controller or staff accountant of those hospitals?
    Could you please help me with your suggestions? I would greatly appreciate your assistance.
    If you know any information, websites or articles about this topic, I would be very glad if you could share with me here.
    Thank you very much.

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