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Signing Bonus?

I currently work in a hell hole and decided to quit without a job lined up and during tax season. Yes, I know, I'm crazy. Luckily they can't afford to lose any more employees, so they let me go on interiews as long as I stay through 9/15.

I went on 4 interviews in 5 days and got 3 offers. I declined two, one at a larger firm, one at a medium firm, and accepted a job at a small firm. It's a start up with one of the most tenured tax accountants in the city.

The larger firm has now countered with a signing bonus, but I don't know what it is yet. The recruiter wants to discuss tomorrow.

If the signing bonus is hefty, should I consider taking the job at the larger firm?

The small firm where I accepted an offer has matched the base salary of the large firm, pays straight time for anything over 40 hours per week, and has stated that they typically pay bonuses averaging 5%. The culture seems good there and they aren't all strict about chargeable time.

The large firm offered a base salary and said that bonuses are discretionary. This place is the typical large accounting firm – highly structured.

What should I do? I am slated to start my new job on 9/16.