Thats usually not intentional.
puppy crouches with intent look on face
owner starts yelling … “shit, shit, shit, shit, shit”
owner grabs mutt and turfs it outside before or during elimination.
puppy associates phrase with action 
Si
The human goes out with the dog. The human thinks of himself going into a bathroom; no need to tarry or look around, just pee and/or dump and get out.
The dog thinks of communication. He wants to check his P-mail. He checks every message other dogs and other critters have left. Then, when he has something to say, he stops. He clicks reply to all. But wait! There are more sites to read. The human gets impatient. The dog looks up, thinking, “Don’t you people have noses?” :rolleyes:
Mine hikes his leg like a champ but occasionally pisses all over his front legs in the process. I swear he did not get this from my side of the family.
We raise guide dog puppies, and they get trained to go with the command “do your business.” Try it from the start - works like a charm.
However we’ve gotten lax with our breeder, as she is now an official dog slut, and never will be a guide. I don’t buy the delaying going to come in theory, since she goes at a nearby park, and then goes on the main part of her walk. Sometimes she wants to come home sooner than I do, and yet the noted behavior remains.
I think she is search for the spot she went before. She really goes in a limited number of areas in a fairly large park, and usually poops within a few feet of the last time. (And for some reason she turns to face south. Beats me.) We have a fenced yard, so she gets to go out frequently, so I don’t think she needs to perform. She much prefers to go in the park not in our backyard, though.
Our male pet dog, on the other hand, is conducting an extensive correspondence with urine as the medium. He sniffs and then responds in some places, and just marks in others. When he was a bit younger and went on longer walks than he does now by the end he was emitting a few molecules of urine, but still he went. Our breeder is more of a lurker, though.
I don’t know if intelligence has anything to do with it. She’s not too bad for a golden in that department, but he’s half border collie and a doggie genius.
No, trust me, it was intentional with her first dog, it was intentional with her second and it was intentional with this one. She knows what shes doing. Any oppertunity to do something odd, and she’s all over it.
Simple, yet brilliant.
I was listening to some talk show where the caller had this problem and wanted to know how to make her dogs go quicker. Because she just didn’t have the TIME to wait for them to pee or walk them after.
The host told her to re-examine her life and priorities - “If every day, you can’t wait for your dog to pee - you have too busy of a life.”
(Not citing this against the OP, whose question was, “Why?” not, “How?”
I just got frostbit walking my dog long enough for her to go twice in 20 degree weather with 34 mph winds and fully sympathize.)