Often123:
I can imagine some ladies uttering those lines while spanking the 'boys'.
Yeah, I've just realized the quote is incomplete for some reason (copying and pasting be damned!)... The full sentence will be:
"There are lots of boys out there, and they all need to be spanked. Most of them have done something naughty that merits punishment, while those that have not misbehaved YET have probably been thinking about it - as such, they too need spankings to keep them on the straight and narrow."
I think authoritative ladies should be the likely culprit too, but the author had other plans for the pairing as the second paragraph reads:
"Especially the most innocent-looking boys; after all, because they look so innocent, it is likely that the male authority figures in their lives have not realized they need spankings like any other boy. Therefore, it is extremely important not only to give them the usual spankings they need but also to make up for the ones they should have been getting but have not received yet."