The 'Blow' singer, who is due to play a handful of shows in the UK later this month, explained that she is constantly writing on the road, and often includes aspects of her crazy lifestyle in the song's lyrics.
Speaking to Digital Spy about how work is going on her second studio album, she said: "I'm writing constantly about all my crazy experiences across the world, so I have a lot of music I've already written. I haven't turned that material into a record yet, but it's definitely coming along."
When asked about previous comments she had made about channelling a '70s rock vibe for the record, the 24-year-old singer-songwriter stated: "Yeah, that's what I've been listening to a lot recently and I think it's so ballsy and I love that.
"I've been playing a lot of guitar and so it's quite exciting to think about threading that into the new material and just making it better and better.
"I've been listening to a lot of Led Zeppelin, AC/DC and probably the one CD I haven't taken out of my record player in a long time is Iggy Pop's The Idiot."
Ke$ha also revealed that she may experiment with other sounds, including blues music.
"I definitely want the next record to be experimental and I would love to play with all the different sounds of the music I listen to. I really want some dirty guitar and I wouldn't mind if there were elements of blues."
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Watch the music video for 'Blow' below: