The solution required checking the Dynamic Parameters
property in the OraOLEDB.Oracle driver in SQL Server (Server Objects/Linked Servers/Providers/OraOLEDB.Oracle).
Then, to call the procedure, I had to do the following:
DECLARE @userid varchar(50)
SET @userid = 'MyUserId'
EXECUTE ('BEGIN P_CREATE_USER(?); END;', @userid) AT ORACLE_SERVER