CRI Senior Accountant Sammie Parsley recently released an article on TaxNotes where he examines the return preparation and tax consulting segment of the top 20 U.S. public accounting firms (excluding the Big Four) using a strategic framework combined with personal experience and interviews with individuals from two leading firms. Sammie is a part-time doctoral student resident at the University of Missouri, St. Louis, where his research focuses on taxation and behavioral accounting.