I watch a lot of stand up comedy on TV and I can say most female comedians are not that funny and only say jokes only girls find funny mostly. Girls can be as funny as guys but by majority I wouldn't say they are. Not sure why that is.
It's a matter of delivery. I've found very few female comics who have good delivery. They might tell a joke that's humorous, but they tell it in a way that didn't have much impact. Some exceptions were people like Wanda Sykes, Roseanne Barr, and even Lisa Lampanelli. They all have a particular style of delivery.
But I am a guy, so I realize that this may be bias and that men and women might actually have very different ideas about what funny is due to a variety of factors.