Go SEC & Roll Tide!

If you're talking about the largest firm in a city at least the size of Decatur (maybe a little smaller), then I would go with them.  They apparently already know you, you apparently already have an established rapport and mutual respect, and in an economic environment like we are currently experiencing (it may get better for awhile and then be back just like this soon--don't think we're in the clear until we get a few years of better times behind us) it would seem a firm with that culture and with your ties would be inclined to try to keep you on until they absolutely had to do something different.

If a solid locally respected firm is an option, especially given you would already be starting with a slight advantage over other new hires in terms of stature and respect, I would jump on that if the $$ was anyways near close.

"Accomplishmet" of working for Big 4?  I certainly don't want to start any arguments, but at least among the younger recruiter types, I was equally-to-surpassingly impressed with some solid regional firms.

If you're talking about the largest firm in a city of 7,000 that's one thing (not to say they, too, may not be exceedingly respectable); but if you're talking about the largest firm in a city of 40,000+, I would give that option some strong consideration.

Merely my 2 cents--Best Wishes!