It seems to me, based on what I’ve read in news reports, etc. that men who abuse boys or girls put them into the “female” role - fondling, penetration…
I have trouble imagining a woman being able to put a younger boy into the male sexual role to any satisfaction. (of course, in the world of sexual perversion I suppose anything can happen).
Also, a woman who wants to satisfy her sexual urges can far more easily get laid with an adult male, however less satisfactory that may be, than can a male with the same problem.
From the few (sensational) cases I recall from the news, most adults with a relationship with a pubescent or adolescent underage partner in an otherwise consensual relationship seem to be the type that like the dominant role in the relationship, being in charge and not being challenged; they like their partner submissive, compliant and doing what they are told.
A number of the adult females, too, seem to be trying to undo their adolescent failures - they were not even close to being “popular girls” in high school, now these 14-year-old boys all falling all over themselves to fall all over her, she’s more popular than ever she was in high school. It may not be a sexual perversion so much as a self-esteem issue.
OTOH, there’s the comment I read in some magazine when Roman Polanski skipped the country 30 years ago about the long standing double standard - someone said that when Roman Polanski rapes a 13-year-old girl, everyone is all upset; but if their 13-year-old by came home and said he got to bang Raquel Welch, they’d pat him on the head and say “good boy, lucky you”.
Maybe a lot more goes on that we don’t hear about because we don’t want to believe, thanks to preconceived notions; but I don’t see in the news a parade of boys (or girls) making the same claims about women to the extent that we see women or former altar boys complaining about their childhood abuse by men. I can see where men would be reluctant to talk about childhood abuse by adult men, but I don’t see any such strong stigma about admitting childhood molestation by a woman.