The answer is: Honor the child's decision.
Studies that conducted by the researchers could potentially caused unwanted physical and psychological damage to the subjects. This is why IRB often required the subjects' consent to make sure that the subjects are completely comfortable in being involved in the studies.
Several reasons might cause the child to refuse the offers to be involved in that study. (that child might find the idea of giving his/her urine to be disturbing).The investigator need to honor the child's decision in such situation in order to prevent any form of  psychological trauma to happen.