The application of absolutely calibrated piezoelectric (PZT) sensors is increasingly used to help interpret the information carried by radiated elastic waves of laboratory/in situs acoustic emissions (AEs) in nondestructive evaluation. In this paper, we present the methodology based on the finite element method (FEM) to characterize PZT sensors. The FEM-based modelling tool is used to numerically compute the true Green’s function between a ball impact source and an array of PZT sensors to map active source to theoretical ground motion. Physical-based boundary conditions are adopted to better constrain the problem of body wave propagation, reflection and transmission in/on the elastic medium. The modelling methodology is first validated against the reference approach (generalized ray theory) and is then extended down to 1 kHz where body wave reflection and transmission along different types of boundaries are explored. We find the Green’s functions calculated using physical-based boundaries have distinct differences between commonly employed idealized boundary conditions, especially around the anti-resonant and resonant frequencies. Unlike traditional methods that use singular ball drops, we find that each ball drop is only partially reliable over specific frequency bands. We demonstrate, by adding spectral constraints, that the individual instrumental responses are accurately cropped and linked together over 1 kHz to 1 MHz after which they overlap with little amplitude shift. This study finds that ball impacts with a broad range of diameters as well as the corresponding valid frequency bandwidth, are necessary to characterize broadband PZT sensors from 1 kHz to 1 MHz.