Maybe it's a different take on cornertime. Instead of an hour in the corner waiting for your whacking you get an hour bent and ready - and cornertime can be seriously tedious.
Or perhaps she's a repeat offender, such a Punishment Room veteran that she's just not bothered anymore. Sort of "see if I care". Familiarity breeds contempt, I suppose.
Whatever it's about, it's a great drawing - I'd love to see more of this artist's work. Anywhere know who its by? Thanks to the first-rate Spanking Art for posting it for us all to enjoy.