The proper disclosure and management of financial Conflicts of Interest (FCOI) within the context of a published randomized controlled trial is vital to alerting the reader to the sources of funding for the research and other financial factors that may influence the design, conduct, or reporting of the trial.
A recently published cross-sectional survey by Hakoum and colleagues examined the nature of FCOI reporting in a sample of 108 published trials found that 99% of these reported individual author disclosures, while only 6% reported potential sources of FCOI at the institutional level. Individual authors reported a median of 2 FCOIs. Among the 2,972 FCOIs reported by 806 individuals, the greatest proportion came from personal fees other than employment income (50%) and from grants (34%). Further, of those disclosing individual FCOI, a large majority (85%) were provided by private-for-profit entities. Notably, only one-third (33%) of these disclosures included the timing of the funding in relation to the trial, 17% reported the relationship between the funding source and the trial, and just 1% reported the monetary value.
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Using a multivariate regression, the authors found that the reporting of FCOI by individual authors was positively associated with nine factors, most strongly with the authors being from an academic institution (OR: 2.981; 95% CI: 2.415 – 3.680), with the funding coming from an entity other than private-for-profit (OR: 2.809; 95% CI: 2.274 – 3.470), and the first author’s affiliation being from a low- or middle-income country (OR: 2.215; 95% CI: 1.512 – 3.246).