The other thing I'd add to this is if you look at the VW and other scandals, you'll see "rogue engineers" are the first ones executives will try to throw under the bus. Ethics aside, you're taking a huge risk in order to inflate someone else's bonus.

In the end if things go sideways the company won't have your back. That boss who told you to cheat (verbally of course) will suddenly have "no recollection" of the conversation.