I think the gender of the audience matters a lot. Men and women have gendered experiences, so some jokes will appeal more to women than to men and vice versa. I know personally there are jokes I tell that both men and women laugh at and jokes only women laugh at, so on average, women find me more funny than men do. As long as it is male opinion that determines who is and isn’t funny, men will be considered funnier.
There is also the issue that women tend to empathize with the male lived experience more than men empathize with women because of this pattern where men are default humans and women are other. I’ve noticed men do not seem to *get* female humor. That said, I’m grateful for all the men who laugh at my jokes.