Affleck returns as a brilliant C.P.A. who moonlights as a mysterious, gun-toting fixer and gets help from his little bro, played by Jon Bernthal.

In the movie class of 2016, “The Accountant” was a wild-card. It told an original story for adults, breaking from the family-friendly intellectual property derivatives that crowded the top of the box office charts. And though it resembled a durable …