Periodically-driven or Floquet systems can realize anomalous topological phenomena that do not exist in any equilibrium states of matter, whose classification and characterization require new theoretical ideas that are beyond the well-established paradigm of static topological phases. In this work, we provide a general framework to understand anomalous Floquet higher-order topological insulators (AFHOTIs), the classification of which has remained a challenging open question. In two dimensions (2D), such AFHOTIs are defined by their robust, symmetry-protected corner modes pinned at special quasienergies, even though all their Floquet bands feature trivial band topology. The corner-mode physics of an AFHOTI is found to be generically indicated by 3D Dirac/Weyl-like topological singularities living in the phase spectrum of the bulk time-evolution operator. Physically, such a phase-band singularity is essentially a footprint of the topological quantum criticality, which separates an AFHOTI from a trivial phase adiabatically connected to a static limit. Strikingly, these singularities feature unconventional dispersion relations that cannot be achieved on any static lattice in 3D, which, nevertheless, resemble the surface physics of 4D topological crystalline insulators. We establish the above higher-order bulk-boundary correspondence through a dimensional reduction technique, which also allows for a systematic classification of 2D AFHOTIs protected by point group symmetries. We demonstrate applications of our theory to two concrete, experimentally feasible models of AFHOTIs protected by $C_2$ and $D_4$ symmetries, respectively. Our work paves the way for a unified theory for classifying and characterizing Floquet topological matters.
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