I think it happens less with a female therapist and male client solely because of what each gender finds attractive. Historically speaking most women are attracted to powerful men, most women want to be dominated... and most men want to dominate. It's not universally true by any means but I would not find a man I am helping attractive, and I'd say most women are with me that seeing a man be emotional is not a turn on. I'm much more apt to find a man in a position of power attractive. And vice versa I think a man seeing a vulnerable and emotional woman might be attractive to him.

This is just my opinion but I don't think that female T's are reported less because male clients aren't as likely to report as female clients are. If you think about it both sexes are unlikely to report. If I slept with my T, which I'm not planning to, but if I did I would both have wanted to and would have to think about the effects on my marriage should I report him, plus the fact I'd be publically shaming myself and destroying his career. For those reasons I don't think I would report, much more likely if I was hurt I would find another therapist and try to move on.

Check out the link Stopdog posted. The link shows when asked male therapists are three times more likely to experience attraction to a client, and they are three times more likely to have slept with a client. These were anonymous surveys, so either all the female therapists lied about only rarely being attracted or the difference in "abuse" rates lies mostly in the fact that male therapists are more attracted /attractive in their role vs female.