The film shifts gears in its second half, becoming a cat-and-mouse game between Miller and Detective Michael Bryer, played with blue-collar grit by Tim Roth. This dynamic serves as a critique of the American justice system. Bryer knows Miller is guilty of the accident, just as the auditor knows Miller is guilty of fraud. However, Arbitrage posits that "knowing" and "proving" are two different worlds.

(played by Richard Gere), a billionaire hedge fund magnate who appears to have everything: a successful business, a loyal wife (Susan Sarandon), and a brilliant daughter (Brit Marling). However, behind the facade, Miller is a "puppetmaster" desperately trying to cover up massive fraud and a tragic personal accident before his empire collapses. Rotten Tomatoes Why Watch Arbitrage? Arbitrage | Rotten Tomatoes