The 27-year-old singer is apparently poised to ditch her pop roots in order to adopt a dramatically new sound, with her divorce from the Hollywood star set to prove a major influence on the upcoming record.
An insider told The Sun newspaper's Bizarre column: "Miley had a lot of music ready to go last summer but went back to the drawing board when she split up with Liam.
"There was a lot of soul-searching to be done and she re-evaluated everything in her life, including the songs she was preparing to release."
Miley's new album will also feature a collaboration with US band Blink-182.
The source shared: "She got in the studio with Blink-182 at the end of last year and is really pleased with the result. The album is now sounding much more rock 'n' roll. It's a far cry from her pop sound of years gone by."
Miley is currently in a relationship with Cody Simpson, having announced her separation from Liam back in August last year.
Meanwhile, Liam recently revealed he is focusing on "rebuilding" following his split from Miley.
The 30-year-old actor - who married the music star back in 2018 - has been hitting the gym and building up a new exercise routine in order to stay "balanced" and keep his "head level".
Asked if his new exercise regime was designed to help him "rebuild", the movie star said: "Rebuilding? Yeah, that's a good way to put it.
"This last six months, honestly, for keeping my head level and just staying balanced, I'd say exercise has been big for me."