Abstract
The emergence of the novel coronavirus (COVID-19) has threatened physical and mental health, and changed the behaviour and decision-making processes of individuals, organisations, and institutions worldwide. As many services move online due to the pandemic, COVID-19-themed cyber fraud is also growing. This article explores cyber fraud victimization and cyber security threats during COVID-19 using psychological and traditional criminological theories. It also provides a COVID-19-themed cyber fraud taxonomy using empirical evidence from institutional and agency reports. Through organizing COVID-19-themed cyber fraud into four different categorizations, we aim to offer classification insights to researchers and industry professionals so that stakeholders can effectively manage emerging cyber fraud risks in our current pandemic.
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