The light is never going to dawn for this particularly hapless OP sadly.
mdowdall - you don't think women are as funny as men because you are the kind of man (or possibly wee boy) who thinks that way. I suppose you could describe it as being sexist, or laddish, or whatever. As others have said, comedy is subjective and you are the kind of bloke who thinks that women aren't funny, and Frankie Boyle and Steve Coogan are. That's it. It makes you a bit vanille in your tastes but that is fine.
You make a big schoolboy error in justifying this by pointing out how few female comedians there are though - hope it's been made clear to you by now that historically, stand-up has been male dominated to the point of weirdness. Lifestyle factors/sexism etc. So you might as well remark how shit women are at being the Pope, as proven by endless Boy Popes remaining on Top Of The Game. It's like chasing eggs in a barrel or cats round a Pope.
You should only be slightly embarrassed by your OP, which reveals that in your wee world, man still = funny and woman still = not as funny. Maybe you should branch out, mentally, at some point. However it would still then be just fine not to like any of the growing number of female comedians on our Island.
And ONE OTHER THING - I happen to know FOR A FACT that Steve Coogan likes to have things put up his unmentionables by his lady friends. Where does that leave your theories now, eh? End of? Is it? IS IT???