This and D01647 drawing are clearly companions. Although formerly placed as after Parmigianino, the style points rather to Ludovico Carraci and his following on whom Parmigianino´s highly wrought technique of drawing in pen exerted a strong influence.

Indeed, the pose of the figure in the present drawing is not unlike that of the executioner in Parmigianino´s design for the celebrated woodcut by Antonio da Trento of the Martyrdom of St. Paul and the Condemnation of St. Peter ; thought the forms of the nude are interpreted more fluently and naturalistically, very much in the manner of Ludovico Carracci himself.

Turner, Nicholas, From Michelangelo to Annibale Carracci. A century of Italian drawings from the Prado, Chicago, Art Services International, 2008, p.286