Answer: Phishing attack
Explanation:
Phishing attacks are extremely common and involve sending mass amounts of fraudulent emails to unsuspecting users, disguised as coming from a reliable source (in this case, his/her boss seems to be sending the message, which seems like a pretty reliable source.)
Also, if his phone and laptop was stolen, he proably would not be able to send an email, and it seems strange to ask one of his workers for money, instead of contatcing the police, the bank, and/or one of his family members.
