As part of the restructure, chief operating officer Dan Rosenweig is to leave the company next March.
The restructure follows an internal review and a leaked memo last month from senior vice-president Brad Garlinghouse that asserted the company should axe a fifth of its workforce and become a more streamlined operation.
The search engine and portal is also looking to stop its profits slide, after quarterly results in October showed a 38% drop in profits to $155m (拢78.6m).
The audience group will be focused on building engaging and entertaining relationships with consumers. The company has launched a search for a candidate to fill this position.
The advertisers and publisher group will concentrate on driving value for advertisers and publishers, by leveraging the size of the Yahoo! advertising network. It will be headed by Susan Decker, who is moving across from her role as financial officer. The company is now looking for a successor in the chief financial officer role.
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