Auditors have hard and fast rules about such things, but it seems despite the obvious red flag that they don't exist for those responsible for the conduct of a Clinical Trials. There may be some kind of Code of Conduct somewhere and maybe someone can tell us about that.
Pfizer makes their position on the issue clear: "Compensation must not be tied to the outcome of studies or include: Pfizer stock or stock options....."
Even if it had nothing to do with a related party your statement in red should cause some concern. ("We have engaged clinical research firms and certain of the costs incurred have been paid or will be paid through the issuance of capital stock.")