This detail provides better nailing for drywall and access to insulate wall corners.
A conventional three-stud corner (left) forces the drywaller to angle the attachment screws, which can tear the paper face and leave a potential bump in the finish. When structurally permissible, hold back the last stud on one wall 2 inches from the corner (center), or use a three-stud corner (right). Both of these options gives the drywall plenty of support and leaves room to insulate the corner. The center option is a little easier for installing batt insulation and may keep the corner warmer (less area of thermal break).