Under Windows and Linux, the mouse scroll wheel seems to be linear. Under Mac OS the scroll wheel some sort of acceleration which means it either goes too slow or too fast.
USB Overdrive does this as well, and it is shareware. It can also remove the acceleration added to mouse movements.
Apparently SteerMouse lets you change scroll wheel settings but it is not free software.
By paying for it you ensure that there's somebody out there who cares about the mouse scrolling experience on Macs.
(disclaimer: I'm the developer)
After many years of frustration with macOS & wheel mice, I've developed Smooze.
With Smooze you can choose how macOS scrolling & mouse buttons behave.
If disabling the acceleration is what you're after just toggle the "Animate" to Off and you're good to go. You can also set the number of lines you want to move on each tick.
The app is not free but that specific feature is free and will always be free.