Alan Miller & John Hoffman (1995) - Differential socialisation, women taught to be more submissive and passive than men, these characteristics are associated with being religious.
Structural location - Women take part in religion because of their social roles, men are more likely to be breadwinners, women more likely to be housewives and work part time allowing more time for church related activities. If they do not have paid jobs they may need a role providing a sense of personal identity and religion can fulfil this, finally taking children to church can be an extension of the mother role
Risk - women more likely to be risk averse, whereas men are risk takers