diff --git a/cpp/cmake_modules/ThirdpartyToolchain.cmake b/cpp/cmake_modules/ThirdpartyToolchain.cmake
index 01e1ab147af7..b7cc1ffccbb9 100644
--- a/cpp/cmake_modules/ThirdpartyToolchain.cmake
+++ b/cpp/cmake_modules/ThirdpartyToolchain.cmake
@@ -2765,11 +2765,20 @@ if(ARROW_TESTING)
     set(ARROW_GTEST_GMOCK_MAIN GTest::gmock_main)
   else()
     string(APPEND ARROW_TESTING_PC_CFLAGS " -I\${includedir}/arrow-gtest")
-    string(APPEND ARROW_TESTING_PC_LIBS " -larrow_gtest")
+    if(MSVC)
+      # Google Mock DLLs embed GoogleTest on MSVC. Helpers and runners must use
+      # the same DLL so assertion failures reach the active test reporter.
+      string(APPEND ARROW_TESTING_PC_LIBS " -larrow_gmock_main")
+      set(ARROW_GTEST_GMOCK arrow::GTest::gmock_main)
+      set(ARROW_GTEST_GTEST arrow::GTest::gmock_main)
+      set(ARROW_GTEST_GTEST_MAIN arrow::GTest::gmock_main)
+    else()
+      string(APPEND ARROW_TESTING_PC_LIBS " -larrow_gtest")
+      set(ARROW_GTEST_GMOCK arrow::GTest::gmock)
+      set(ARROW_GTEST_GTEST arrow::GTest::gtest)
+      set(ARROW_GTEST_GTEST_MAIN arrow::GTest::gtest_main)
+    endif()
     set(ARROW_GTEST_GTEST_HEADERS arrow::GTest::gtest_headers)
-    set(ARROW_GTEST_GMOCK arrow::GTest::gmock)
-    set(ARROW_GTEST_GTEST arrow::GTest::gtest)
-    set(ARROW_GTEST_GTEST_MAIN arrow::GTest::gtest_main)
     set(ARROW_GTEST_GMOCK_MAIN arrow::GTest::gmock_main)
   endif()
 endif()
diff --git a/cpp/src/arrow/CMakeLists.txt b/cpp/src/arrow/CMakeLists.txt
index 7c6313c326b5..c45a78a82478 100644
--- a/cpp/src/arrow/CMakeLists.txt
+++ b/cpp/src/arrow/CMakeLists.txt
@@ -742,6 +742,9 @@ set(ARROW_TESTING_STATIC_INSTALL_INTERFACE_LIBS Arrow::arrow_static)
 if(GTest_SOURCE STREQUAL "SYSTEM")
   list(APPEND ARROW_TESTING_SHARED_INSTALL_INTERFACE_LIBS ${ARROW_GTEST_GTEST})
   list(APPEND ARROW_TESTING_STATIC_INSTALL_INTERFACE_LIBS ${ARROW_GTEST_GTEST})
+elseif(MSVC)
+  list(APPEND ARROW_TESTING_SHARED_INSTALL_INTERFACE_LIBS ArrowTesting::gmock_main)
+  list(APPEND ARROW_TESTING_STATIC_INSTALL_INTERFACE_LIBS ArrowTesting::gmock_main)
 else()
   list(APPEND ARROW_TESTING_SHARED_INSTALL_INTERFACE_LIBS ArrowTesting::gtest)
   list(APPEND ARROW_TESTING_STATIC_INSTALL_INTERFACE_LIBS ArrowTesting::gtest)
diff --git a/cpp/src/arrow/scalar_test.cc b/cpp/src/arrow/scalar_test.cc
index 9594e8883b34..d75261030521 100644
--- a/cpp/src/arrow/scalar_test.cc
+++ b/cpp/src/arrow/scalar_test.cc
@@ -585,8 +585,9 @@ TEST(TestRealScalarUlpDistance, Double) {
   // context.
   static auto options = EqualOptions::Defaults();
   AssertScalarsEqual(0.9999999999999988, 1.0000000000000007, options.ulp_distance(14));
-#ifndef _WIN32
-  // GH-47442
+#if !defined(_WIN32) || defined(ARROW_TESTING_STATIC) || \
+    (defined(GTEST_LINKED_AS_SHARED_LIBRARY) && GTEST_LINKED_AS_SHARED_LIBRARY)
+  // GH-47442: A static GoogleTest runtime is separate in each Windows DLL.
   EXPECT_FATAL_FAILURE(AssertScalarsEqual(0.9999999999999988, 1.0000000000000007,
                                           options.ulp_distance(13)),
                        "");
@@ -604,8 +605,8 @@ TEST(TestRealScalarUlpDistance, Double) {
 TEST(TestRealScalarUlpDistance, Float) {
   static auto options = EqualOptions::Defaults();
   AssertScalarsEqual(123.456f, 123.456085f, options.ulp_distance(11));
-#ifndef _WIN32
-  // GH-47442
+#if !defined(_WIN32) || defined(ARROW_TESTING_STATIC) || \
+    (defined(GTEST_LINKED_AS_SHARED_LIBRARY) && GTEST_LINKED_AS_SHARED_LIBRARY)
   EXPECT_FATAL_FAILURE(
       AssertScalarsEqual(123.456f, 123.456085f, options.ulp_distance(10)), "");
   EXPECT_FATAL_FAILURE(
@@ -622,8 +623,8 @@ TEST(TestRealScalarUlpDistance, Float) {
 TEST(TestRealScalarUlpDistance, HalfFloat) {
   static auto options = EqualOptions::Defaults();
   AssertScalarsEqual(Float16(1.00097656), Float16(0.999511719f), options.ulp_distance(2));
-#ifndef _WIN32
-  // GH-47442
+#if !defined(_WIN32) || defined(ARROW_TESTING_STATIC) || \
+    (defined(GTEST_LINKED_AS_SHARED_LIBRARY) && GTEST_LINKED_AS_SHARED_LIBRARY)
   EXPECT_FATAL_FAILURE(AssertScalarsEqual(Float16(1.00097656), Float16(0.999511719f),
                                           options.ulp_distance(1)),
                        "");
diff --git a/cpp/src/arrow/testing/gtest_util_test.cc b/cpp/src/arrow/testing/gtest_util_test.cc
index f8bf694f5c36..4359e088a1b9 100644
--- a/cpp/src/arrow/testing/gtest_util_test.cc
+++ b/cpp/src/arrow/testing/gtest_util_test.cc
@@ -38,6 +38,19 @@
 
 namespace arrow::util {
 
+TEST(TestAssertionReporting, ArrayEqualityFailure) {
+#if defined(_WIN32) && !defined(ARROW_TESTING_STATIC) && \
+    (!defined(GTEST_LINKED_AS_SHARED_LIBRARY) || !GTEST_LINKED_AS_SHARED_LIBRARY)
+  GTEST_SKIP() << "Static GoogleTest and shared ArrowTesting have separate failure "
+                  "reporters on Windows";
+#else
+  // The exported helper must report to the same GoogleTest runtime as this test.
+  EXPECT_FATAL_FAILURE(
+      AssertArraysEqual(*ArrayFromJSON(int32(), "[1]"), *ArrayFromJSON(int32(), "[2]")),
+      "");
+#endif
+}
+
 // Test basic cases for contains NaN.
 class TestAssertContainsNaN : public ::testing::Test {};
 
@@ -206,8 +219,8 @@ TEST(AssertTestWithinUlp, Basics) {
                   std::numeric_limits<double>::quiet_NaN(), 2);
   AssertWithinUlp(std::numeric_limits<Float16>::quiet_NaN(),
                   std::numeric_limits<Float16>::quiet_NaN(), 2);
-#ifndef _WIN32
-  // GH-47442
+#if !defined(_WIN32) || defined(ARROW_TESTING_STATIC) || \
+    (defined(GTEST_LINKED_AS_SHARED_LIBRARY) && GTEST_LINKED_AS_SHARED_LIBRARY)
   EXPECT_FATAL_FAILURE(AssertWithinUlp(123.4567, 123.45670000000015, 10),
                        "not within 10 ulps");
   EXPECT_FATAL_FAILURE(AssertWithinUlp(123.456f, 123.456085f, 10), "not within 10 ulps");