diff --git a/cpp/src/arrow/acero/tpch_benchmark.cc b/cpp/src/arrow/acero/tpch_benchmark.cc
index ac3b69c9b70..b7f7f365e6b 100644
--- a/cpp/src/arrow/acero/tpch_benchmark.cc
+++ b/cpp/src/arrow/acero/tpch_benchmark.cc
@@ -21,6 +21,7 @@
 #include "arrow/acero/test_util_internal.h"
 #include "arrow/acero/tpch_node.h"
 #include "arrow/compute/cast.h"
+#include "arrow/table.h"
 #include "arrow/testing/future_util.h"
 
 #include <memory>
@@ -36,6 +37,8 @@ using compute::SortKey;
 namespace acero {
 namespace internal {
 
+constexpr int64_t kTpchBatchSize = 4096;
+
 std::shared_ptr<ExecPlan> Plan_Q1(AsyncGenerator<std::optional<ExecBatch>>* sink_gen,
                                   int scale_factor) {
   std::shared_ptr<ExecPlan> plan = *ExecPlan::Make();
@@ -112,6 +115,95 @@ std::shared_ptr<ExecPlan> Plan_Q1(AsyncGenerator<std::optional<ExecBatch>>* sink
   return plan;
 }
 
+std::shared_ptr<Table> GenerateLineitemTable(int scale_factor) {
+  std::shared_ptr<ExecPlan> plan = *ExecPlan::Make();
+  std::unique_ptr<TpchGen> gen =
+      *TpchGen::Make(plan.get(), static_cast<double>(scale_factor), kTpchBatchSize);
+  ExecNode* lineitem =
+      *gen->Lineitem({"L_QUANTITY", "L_EXTENDEDPRICE", "L_TAX", "L_DISCOUNT",
+                      "L_SHIPDATE", "L_RETURNFLAG", "L_LINESTATUS"});
+
+  std::shared_ptr<Table> lineitem_table;
+  TableSinkNodeOptions options{&lineitem_table};
+  std::ignore = *MakeExecNode("table_sink", plan.get(), {lineitem}, options);
+  plan->StartProducing();
+  ARROW_CHECK_OK(plan->finished().status());
+  return lineitem_table;
+}
+
+std::shared_ptr<ExecPlan> Plan_Q1_FromTable(
+    const std::shared_ptr<Table>& lineitem_table,
+    AsyncGenerator<std::optional<ExecBatch>>* sink_gen) {
+  std::shared_ptr<ExecPlan> plan = *ExecPlan::Make();
+  Declaration lineitem_decl("table_source",
+                            TableSourceNodeOptions(lineitem_table, kTpchBatchSize));
+
+  auto sept_2_1998 = std::make_shared<Date32Scalar>(
+      10471);  // September 2, 1998 is 10471 days after January 1, 1970
+  Expression filter =
+      less_equal(field_ref("L_SHIPDATE"), literal(std::move(sept_2_1998)));
+  FilterNodeOptions filter_opts(filter);
+
+  Expression l_returnflag = field_ref("L_RETURNFLAG");
+  Expression l_linestatus = field_ref("L_LINESTATUS");
+  Expression quantity = field_ref("L_QUANTITY");
+  Expression base_price = field_ref("L_EXTENDEDPRICE");
+
+  std::shared_ptr<Decimal128Scalar> decimal_1 =
+      std::make_shared<Decimal128Scalar>(Decimal128{0, 100}, decimal128(12, 2));
+  Expression discount_multiplier =
+      call("subtract", {literal(decimal_1), field_ref("L_DISCOUNT")});
+  Expression tax_multiplier = call("add", {literal(decimal_1), field_ref("L_TAX")});
+  Expression disc_price =
+      call("multiply", {field_ref("L_EXTENDEDPRICE"), discount_multiplier});
+  Expression charge =
+      call("multiply",
+           {call("cast",
+                 {call("multiply", {field_ref("L_EXTENDEDPRICE"), discount_multiplier})},
+                 compute::CastOptions::Unsafe(decimal128(12, 2))),
+            tax_multiplier});
+  Expression discount = field_ref("L_DISCOUNT");
+
+  std::vector<Expression> projection_list = {l_returnflag, l_linestatus, quantity,
+                                             base_price,   disc_price,   charge,
+                                             quantity,     base_price,   discount};
+  std::vector<std::string> project_names = {
+      "l_returnflag", "l_linestatus", "sum_qty",   "sum_base_price", "sum_disc_price",
+      "sum_charge",   "avg_qty",      "avg_price", "avg_disc"};
+  ProjectNodeOptions project_opts(std::move(projection_list), std::move(project_names));
+
+  auto sum_opts =
+      std::make_shared<ScalarAggregateOptions>(ScalarAggregateOptions::Defaults());
+  auto count_opts = std::make_shared<CountOptions>(CountOptions::CountMode::ALL);
+  std::vector<arrow::compute::Aggregate> aggs = {
+      {"hash_sum", sum_opts, "sum_qty", "sum_qty"},
+      {"hash_sum", sum_opts, "sum_base_price", "sum_base_price"},
+      {"hash_sum", sum_opts, "sum_disc_price", "sum_disc_price"},
+      {"hash_sum", sum_opts, "sum_charge", "sum_charge"},
+      {"hash_mean", sum_opts, "avg_qty", "avg_qty"},
+      {"hash_mean", sum_opts, "avg_price", "avg_price"},
+      {"hash_mean", sum_opts, "avg_disc", "avg_disc"},
+      {"hash_count", count_opts, "sum_qty", "count_order"}};
+
+  std::vector<FieldRef> keys = {"l_returnflag", "l_linestatus"};
+  AggregateNodeOptions agg_opts(aggs, keys);
+
+  SortKey l_returnflag_key("l_returnflag");
+  SortKey l_linestatus_key("l_linestatus");
+  SortOptions sort_opts({l_returnflag_key, l_linestatus_key});
+  OrderBySinkNodeOptions order_by_opts(sort_opts, sink_gen);
+
+  Declaration filter_decl("filter", {lineitem_decl}, filter_opts);
+  Declaration project_decl("project", project_opts);
+  Declaration aggregate_decl("aggregate", agg_opts);
+  Declaration orderby_decl("order_by_sink", order_by_opts);
+
+  Declaration q1 =
+      Declaration::Sequence({filter_decl, project_decl, aggregate_decl, orderby_decl});
+  std::ignore = *q1.AddToPlan(plan.get());
+  return plan;
+}
+
 static void BM_Tpch_Q1(benchmark::State& st) {
   for (auto _ : st) {
     st.PauseTiming();
@@ -124,6 +216,20 @@ static void BM_Tpch_Q1(benchmark::State& st) {
 }
 
 BENCHMARK(BM_Tpch_Q1)->Args({1})->ArgNames({"ScaleFactor"});
+
+static void BM_Tpch_Q1_ExecOnly(benchmark::State& st) {
+  auto lineitem_table = GenerateLineitemTable(static_cast<int>(st.range(0)));
+  ARROW_CHECK(lineitem_table);
+  for (auto _ : st) {
+    AsyncGenerator<std::optional<ExecBatch>> sink_gen;
+    std::shared_ptr<ExecPlan> plan =
+        Plan_Q1_FromTable(lineitem_table, &sink_gen);
+    auto fut = StartAndCollect(plan.get(), sink_gen);
+    auto res = *fut.MoveResult();
+  }
+}
+
+BENCHMARK(BM_Tpch_Q1_ExecOnly)->Args({1})->ArgNames({"ScaleFactor"});
 }  // namespace internal
 }  // namespace acero
 }  // namespace arrow
diff --git a/cpp/src/arrow/compute/kernels/aggregate_test.cc b/cpp/src/arrow/compute/kernels/aggregate_test.cc
index c5ba012d767..1bfb149355e 100644
--- a/cpp/src/arrow/compute/kernels/aggregate_test.cc
+++ b/cpp/src/arrow/compute/kernels/aggregate_test.cc
@@ -4176,7 +4176,7 @@ class TestRandomQuantileKernel : public TestPrimitiveQuantileKernel<ArrowType> {
     // For some reason, TDigest computations with libc++ seem much less accurate.
     // A possible explanation is that libc++ has less precise implementations
     // of std::sin and std::asin, used in the TDigest implementation.
-#  ifdef _LIBCPP_VERSION
+#  if defined(_LIBCPP_VERSION) || defined(_MSC_VER)
     constexpr double kRelativeTolerance = 0.09;
 #  else
     constexpr double kRelativeTolerance = 0.05;
diff --git a/cpp/src/arrow/util/basic_decimal.cc b/cpp/src/arrow/util/basic_decimal.cc
index fc69bcf6f8e..eb359af27ca 100644
--- a/cpp/src/arrow/util/basic_decimal.cc
+++ b/cpp/src/arrow/util/basic_decimal.cc
@@ -405,7 +405,12 @@ BasicDecimal128& BasicDecimal128::Negate() {
   return *this;
 }
 
-BasicDecimal128& BasicDecimal128::Abs() { return *this < 0 ? Negate() : *this; }
+BasicDecimal128& BasicDecimal128::Abs() {
+  if (IsNegative()) {
+    Negate();
+  }
+  return *this;
+}
 
 BasicDecimal128 BasicDecimal128::Abs(const BasicDecimal128& in) {
   BasicDecimal128 result(in);