This paper presents a novel approach to refining the parameters of electro-acoustical transducers aimed at achieving the highest quality, most precise sound reproduction, with a primary focus on over ear headphones. It outlines the motivations, objectives, and outcomes of the research dedicated to creating a new type of electrostatic headphone system, usable in measurement systems for audiology applications. Achieving accurate design for electro-acoustic transducers it is crucial to control the frequency, phase, and polar responses of the headphone systems. Most audio devices on the market, even for audiology measurements tend to prioritize frequency response, with varying levels of success. The more linear behavior of the newly developed headphone system is demonstrated through various measurement techniques and listening tests.