The Accountant 2 director Gavin O’Connor explains how a Ben Affleck sports drama flopping at the box office changed the movie. The sequel revisits accountant Christian Wolff (portrayed by Affleck), as he investigates the puzzling death of Treasury director, Raymond King. Joining Affleck, the Accountant 2 cast includes Cynthia Addai-Robinson, Robert Morgan, Daniella Pineda, J.K. Simmons, and Jon Bernthal, who plays Christian’s brother, Braxton. Upon release, the sequel has garnered favorable reactions and notably contains a lot of humor compared to the more serious original film.

During an interview with The Hollywood Reporter, O’Connor reveals how The Way Back changed The Accountant 2. As O’Connor explains, the sports drama premiered amid the COVID-19 pandemic and failed to perform commercially, calling it “ᴅᴇᴀᴅ in the water.” Because of that, he chose to make “my version of a popcorn movie,” that features heavy subject matter, including human trafficking, but also comedy. The director adds that navigating different components was a challenge, but the responses from Affleck and test audiences proved that he achieved the movie’s tone, noting that “it could have gone the other way.” Read O’Connor’s comments below:

That’s a really good question. Yeah, shining a light on human trafficking was something that was really important to me. But predators feasting on the world’s most vulnerable people doesn’t really make for an entertaining movie. When Ben and I made The Way Back, the movie opened on a Friday, and the theaters closed on Monday [due to the pandemic]. It was just ᴅᴇᴀᴅ in the water, and it was so heartbreaking. So, yes, as much as I wanted to build the plot around human trafficking, I also wanted to make an exuberantly entertaining movie [for theaters]. It was very intentional that I wanted to make a fun, emotional film. In essence, I wanted to make my version of a popcorn movie. That’s really what I was trying to do. It’s not necessarily just a thriller or just an action movie; it has a lot of food groups in it. But ultimately, it’s a story about a search for love and connection that’s always focusing on the characters.

So the smuggling business part of it was challenging. This idea of people coming here with the dream of living in America and trying to really deal with that honestly was a tall tonal order, while balancing, as you just mentioned, the fun and comedy of the movie. And I honestly didn’t know that I pulled it off. I certainly didn’t know when I was shooting it, though I was tracking it the whole time. It wasn’t clear until I actually showed the movie to Ben. He is the first person who saw [my director’s cut] when I felt like it was ready to be seen. So he called me up, and he was very pleased. He felt like I pulled it off. I then put it up in front of a test screening audience, and that cemented it all because it was very well-received. So it could have gone the other way, brother. It really could have, but fortunately, it didn’t.

What This Means For The Accountant 2

The Sequel Knowingly Took A Different Approach

The impressive $155 million box office for The Accountant and general enthusiasm from audiences suggest that a tonal change may not have been necessary for the sequel. However, the comments by O’Connor reveal that incorporating buddy comedy elements was a conscious decision on his part. O’Connor had previously explained to ScreenRant that he was less focused on replicating the original movie, and that he chose to portray the serious issue of trafficking years in advance, as well as the sibling dynamic between Christian and Braxton in The Accountant 2.

The comedic changes in the sequel are evident, particularly through the interactions between Christian and Braxton, and some non-action scenarios, which include a romance festival. That seems to have, at least partially, contributed to more praise from critics for The Accountant 2, earning a Rotten Tomatoes score of 78%, compared to the 53% given to The Accountant. The sequel also contains plenty of thrills, managing to follow a relevant issue while still accomplishing O’Connor’s goal of being “entertaining.”

Our Take On The Accountant 2’s Comedy

The Sequel’s Insertion of Humor Paid Off

It is interesting to see how The Way Back, which centers on a more dramatic story, having failed to perform commercially, or not having the opportunity to appear in theaters for the long term, changed O’Connor’s approach when making The Accountant 2. Not only does the sequel have a better Rotten Tomatoes score, but the Popcornmeter currently stands at 92%, indicating that audiences are on board for the addition of humor, and if the movie becomes another success, it is worth wondering where he goes for a potential third installment.

Source: THR