{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-016410","form_type":"8-K","ticker":"BRID","cik":"0000014177","company_name":"BRIDGFORD FOODS CORP","filed_at":"2026-04-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.257139+00:00","generated_at":"2026-05-15T06:21:42.384728+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Bridgford Foods dismisses Baker Tilly, appoints Withum Smith+Brown as auditor","bullets":["Audit Committee dismissed Baker Tilly on April 13, 2026, effective immediately.","No disagreements or 'reportable events' occurred in fiscal 2024, 2025, or interim period.","Withum Smith+Brown, PC appointed as new independent auditor for fiscal year ending October 30, 2026.","Company had no prior consultations with Withum regarding accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-016410","json":"https://secwatch.observer/filing/0001493152-26-016410.json","markdown":"https://secwatch.observer/filing/0001493152-26-016410.md","text":"https://secwatch.observer/filing/0001493152-26-016410.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:21:42.384728+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"62c599e3d15c1c1940fe285ae7f74df1cd409c11","claim":"BRIDGFORD FOODS CORP engaged Withum Smith+Brown, PC as its auditor.","evidence_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","confidence":0.9},{"claim_id":"737204bd24eeea7694576958c481cdbc73b611fb","claim":"BRIDGFORD FOODS CORP dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of Bridgford Foods Corporation (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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CBIZ CPAs appointed May 15","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","comparable_excerpt":"On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. 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