diff --git a/packages/commonjs/src/index.js b/packages/commonjs/src/index.js
index a3288c427..2def5a3ac 100644
--- a/packages/commonjs/src/index.js
+++ b/packages/commonjs/src/index.js
@@ -243,15 +243,10 @@ export default function commonjs(options = {}) {
       }
 
       if (isWrappedId(id, MODULE_SUFFIX)) {
-        const module = getName(unwrapId(id, MODULE_SUFFIX));
-        const moduleExports = `${module}Exports`;
+        const name = getName(unwrapId(id, MODULE_SUFFIX));
         return {
-          code: `var ${moduleExports} = {};
-var ${module} = {
-  get exports(){ return ${moduleExports}; },
-  set exports(v){ ${moduleExports} = v; },
-};
-export {${module} as __module, ${moduleExports} as exports}`,
+          code: `var ${name} = {exports: {}}; export {${name} as __module}`,
+          syntheticNamedExports: '__module',
           meta: { commonjs: { isCommonJS: false } }
         };
       }
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index 28879bc83..dff046563 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -11,18 +11,14 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var fooExports = {};␊
-      var foo$1 = {␊
-        get exports(){ return fooExports; },␊
-        set exports(v){ fooExports = v; },␊
-      };␊
+      var foo$1 = {exports: {}};␊
       ␊
       const foo = {};␊
       ␊
       foo$1.exports = foo;␊
-      fooExports.bar = 1;␊
+      foo$1.exports.bar = 1;␊
       ␊
-      t.is(fooExports.bar, 1);␊
+      t.is(foo$1.exports.bar, 1);␊
       `,
     }
 
@@ -33,11 +29,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var documentExports = {};␊
-      var document$1 = {␊
-        get exports(){ return documentExports; },␊
-        set exports(v){ documentExports = v; },␊
-      };␊
+      var document$1 = {exports: {}};␊
       ␊
       /* eslint-disable */␊
       ␊
@@ -47,7 +39,7 @@ Generated by [AVA](https://avajs.dev).
         document$1.exports = { fake: true };␊
       }␊
       ␊
-      t.deepEqual(documentExports, { real: true });␊
+      t.deepEqual(document$1.exports, { real: true });␊
       `,
     }
 
@@ -405,18 +397,14 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var xExports = {};␊
-      var x$1 = {␊
-        get exports(){ return xExports; },␊
-        set exports(v){ xExports = v; },␊
-      };␊
+      var x$1 = {exports: {}};␊
       ␊
       const x = {};␊
       ␊
       x$1.exports = x;␊
-      xExports.default = x;␊
+      x$1.exports.default = x;␊
       ␊
-      t.is(xExports.default, xExports);␊
+      t.is(x$1.exports.default, x$1.exports);␊
       `,
     }
 
@@ -427,18 +415,14 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var xExports = {};␊
-      var x$1 = {␊
-        get exports(){ return xExports; },␊
-        set exports(v){ xExports = v; },␊
-      };␊
+      var x$1 = {exports: {}};␊
       ␊
       const x = {};␊
       ␊
       x$1.exports = x;␊
-      xExports.default = 42;␊
+      x$1.exports.default = 42;␊
       ␊
-      t.deepEqual(xExports, { default: 42 });␊
+      t.deepEqual(x$1.exports, { default: 42 });␊
       `,
     }
 
@@ -2723,21 +2707,17 @@ Generated by [AVA](https://avajs.dev).
       	return path;␊
       }␊
       ␊
-      var customModuleExports = {};␊
-      var customModule = {␊
-        get exports(){ return customModuleExports; },␊
-        set exports(v){ customModuleExports = v; },␊
-      };␊
+      var customModule = {exports: {}};␊
       ␊
       var hasRequiredCustomModule;␊
       ␊
       function requireCustomModule () {␊
-      	if (hasRequiredCustomModule) return customModuleExports;␊
+      	if (hasRequiredCustomModule) return customModule.exports;␊
       	hasRequiredCustomModule = 1;␊
       	(function (module) {␊
       		module.exports = () => createCommonjsRequire("/fixtures/function/dynamic-require-resolve-reference/node_modules/custom-module").resolve('custom-module2');␊
       } (customModule));␊
-      	return customModuleExports;␊
+      	return customModule.exports;␊
       }␊
       ␊
       t.is(␊
@@ -2896,11 +2876,7 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var customModuleExports = {};␊
-      var customModule = {␊
-        get exports(){ return customModuleExports; },␊
-        set exports(v){ customModuleExports = v; },␊
-      };␊
+      var customModule = {exports: {}};␊
       ␊
       var circular = {};␊
       ␊
@@ -2926,7 +2902,7 @@ Generated by [AVA](https://avajs.dev).
       var hasRequiredCustomModule;␊
       ␊
       function requireCustomModule () {␊
-      	if (hasRequiredCustomModule) return customModuleExports;␊
+      	if (hasRequiredCustomModule) return customModule.exports;␊
       	hasRequiredCustomModule = 1;␊
       	(function (module) {␊
       		const circular = requireCircular();␊
@@ -2939,7 +2915,7 @@ Generated by [AVA](https://avajs.dev).
       ␊
       		circular.extend2(module.exports);␊
       } (customModule));␊
-      	return customModuleExports;␊
+      	return customModule.exports;␊
       }␊
       ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
@@ -3965,19 +3941,15 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var depExports = {};␊
-      var dep$1 = {␊
-        get exports(){ return depExports; },␊
-        set exports(v){ depExports = v; },␊
-      };␊
+      var dep$1 = {exports: {}};␊
       ␊
       (function (module, exports) {␊
       	exports.foo = 'foo';␊
       	module.exports = { replaced: true };␊
       	exports.bar = 'bar';␊
-      } (dep$1, depExports));␊
+      } (dep$1, dep$1.exports));␊
       ␊
-      const dep = depExports;␊
+      const dep = dep$1.exports;␊
       ␊
       t.deepEqual(dep, { replaced: true });␊
       ␊
@@ -5021,11 +4993,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var mainExports$1 = {};␊
-      var main$1 = {␊
-        get exports(){ return mainExports$1; },␊
-        set exports(v){ mainExports$1 = v; },␊
-      };␊
+      var main$1 = {exports: {}};␊
       ␊
       var dep = {};␊
       ␊
@@ -5048,7 +5016,7 @@ Generated by [AVA](https://avajs.dev).
       var hasRequiredMain;␊
       ␊
       function requireMain () {␊
-      	if (hasRequiredMain) return mainExports$1;␊
+      	if (hasRequiredMain) return main$1.exports;␊
       	hasRequiredMain = 1;␊
       	(function (module) {␊
       		requireDep();␊
@@ -5060,7 +5028,7 @@ Generated by [AVA](https://avajs.dev).
       string␊
       \`;␊
       } (main$1));␊
-      	return mainExports$1;␊
+      	return main$1.exports;␊
       }␊
       ␊
       var mainExports = requireMain();␊
@@ -5139,11 +5107,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var otherExports = {};␊
-      var other = {␊
-        get exports(){ return otherExports; },␊
-        set exports(v){ otherExports = v; },␊
-      };␊
+      var other = {exports: {}};␊
       ␊
       (function (module, exports) {␊
       	exports.default = 42;␊
@@ -5154,9 +5118,9 @@ Generated by [AVA](https://avajs.dev).
       	  // eslint-disable-next-line no-param-reassign␊
       	  exports.__esModule = true;␊
       	}␊
-      } (other, otherExports));␊
+      } (other, other.exports));␊
       ␊
-      var foo = /*@__PURE__*/getDefaultExportFromCjs(otherExports);␊
+      var foo = /*@__PURE__*/getDefaultExportFromCjs(other.exports);␊
       ␊
       t.deepEqual(foo, 42);␊
       `,
@@ -5169,11 +5133,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var otherExports = {};␊
-      var other = {␊
-        get exports(){ return otherExports; },␊
-        set exports(v){ otherExports = v; },␊
-      };␊
+      var other = {exports: {}};␊
       ␊
       (function (module) {␊
       	addDefaultExport(module.exports);␊
@@ -5184,7 +5144,7 @@ Generated by [AVA](https://avajs.dev).
       	}␊
       } (other));␊
       ␊
-      var foo = otherExports;␊
+      var foo = other.exports;␊
       ␊
       t.deepEqual(foo, { default: 42 });␊
       `,
@@ -5431,11 +5391,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var xExports = {};␊
-      var x = {␊
-        get exports(){ return xExports; },␊
-        set exports(v){ xExports = v; },␊
-      };␊
+      var x = {exports: {}};␊
       ␊
       if (typeof someUnknownGlobal !== 'undefined') {␊
         x.exports = { named: 'bar' };␊
@@ -5443,7 +5399,7 @@ Generated by [AVA](https://avajs.dev).
         x.exports = { named: 'foo' };␊
       }␊
       ␊
-      t.is(xExports.named, 'foo');␊
+      t.is(x.exports.named, 'foo');␊
       `,
     }
 
@@ -5454,11 +5410,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var xExports = {};␊
-      var x = {␊
-        get exports(){ return xExports; },␊
-        set exports(v){ xExports = v; },␊
-      };␊
+      var x = {exports: {}};␊
       ␊
       (function (module) {␊
       	window.addExport = (key, value) => {␊
@@ -5466,11 +5418,11 @@ Generated by [AVA](https://avajs.dev).
       	};␊
       } (x));␊
       ␊
-      t.is(xExports.named, undefined);␊
+      t.is(x.exports.named, undefined);␊
       ␊
       window.addExport('named', 'foo');␊
       ␊
-      t.is(xExports.named, 'foo');␊
+      t.is(x.exports.named, 'foo');␊
       `,
     }
 
@@ -5481,11 +5433,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var xExports = {};␊
-      var x = {␊
-        get exports(){ return xExports; },␊
-        set exports(v){ xExports = v; },␊
-      };␊
+      var x = {exports: {}};␊
       ␊
       (function (module) {␊
       	Object.defineProperty(module.exports, 'named', {␊
@@ -5496,7 +5444,7 @@ Generated by [AVA](https://avajs.dev).
       	});␊
       } (x));␊
       ␊
-      t.is(xExports.named, 'foo');␊
+      t.is(x.exports.named, 'foo');␊
       `,
     }
 
@@ -5507,11 +5455,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var reexportExports = {};␊
-      var reexport = {␊
-        get exports(){ return reexportExports; },␊
-        set exports(v){ reexportExports = v; },␊
-      };␊
+      var reexport = {exports: {}};␊
       ␊
       var _export = {};␊
       ␊
@@ -5521,7 +5465,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = _export;␊
       } (reexport));␊
       ␊
-      t.is(reexportExports.named, 2);␊
+      t.is(reexport.exports.named, 2);␊
       `,
     }
 
@@ -5706,28 +5650,20 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var dep1Exports = {};␊
-      var dep1$1 = {␊
-        get exports(){ return dep1Exports; },␊
-        set exports(v){ dep1Exports = v; },␊
-      };␊
+      var dep1$1 = {exports: {}};␊
       ␊
       if (reassignFirstModuleExports) {␊
         dep1$1.exports = 'reassigned';␊
       }␊
       ␊
-      var dep2Exports = {};␊
-      var dep2$1 = {␊
-        get exports(){ return dep2Exports; },␊
-        set exports(v){ dep2Exports = v; },␊
-      };␊
+      var dep2$1 = {exports: {}};␊
       ␊
       if (reassignSecondModuleExports) {␊
         dep2$1.exports = 'reassigned';␊
       }␊
       ␊
-      const dep1 = dep1Exports;␊
-      const dep2 = dep2Exports;␊
+      const dep1 = dep1$1.exports;␊
+      const dep2 = dep2$1.exports;␊
       ␊
       t.is(dep1, 'reassigned');␊
       t.deepEqual(dep2, {});␊
@@ -5813,11 +5749,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var mainExports = {};␊
-      var main$1 = {␊
-        get exports(){ return mainExports; },␊
-        set exports(v){ mainExports = v; },␊
-      };␊
+      var main$1 = {exports: {}};␊
       ␊
       t.is(commonjsGlobal.entryDetected, true);␊
       var dep = 'dep';␊
@@ -5827,7 +5759,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep;␊
       } (main$1));␊
       ␊
-      var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
+      var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
       ␊
       module.exports = main;␊
       `,
@@ -5973,11 +5905,7 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var identifierExports = {};␊
-      var identifier$1 = {␊
-        get exports(){ return identifierExports; },␊
-        set exports(v){ identifierExports = v; },␊
-      };␊
+      var identifier$1 = {exports: {}};␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5985,11 +5913,7 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (identifier$1));␊
       ␊
-      var propertyExports = {};␊
-      var property$1 = {␊
-        get exports(){ return propertyExports; },␊
-        set exports(v){ propertyExports = v; },␊
-      };␊
+      var property$1 = {exports: {}};␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5997,11 +5921,7 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (property$1));␊
       ␊
-      var arrayPatternExports = {};␊
-      var arrayPattern$1 = {␊
-        get exports(){ return arrayPatternExports; },␊
-        set exports(v){ arrayPatternExports = v; },␊
-      };␊
+      var arrayPattern$1 = {exports: {}};␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -6009,11 +5929,7 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (arrayPattern$1));␊
       ␊
-      var assignmentPatternExports = {};␊
-      var assignmentPattern$1 = {␊
-        get exports(){ return assignmentPatternExports; },␊
-        set exports(v){ assignmentPatternExports = v; },␊
-      };␊
+      var assignmentPattern$1 = {exports: {}};␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -6021,10 +5937,10 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (assignmentPattern$1));␊
       ␊
-      const identifier = identifierExports;␊
-      const property = propertyExports;␊
-      const arrayPattern = arrayPatternExports;␊
-      const assignmentPattern = assignmentPatternExports;␊
+      const identifier = identifier$1.exports;␊
+      const property = property$1.exports;␊
+      const arrayPattern = arrayPattern$1.exports;␊
+      const assignmentPattern = assignmentPattern$1.exports;␊
       ␊
       t.deepEqual(identifier, {}, 'identifier');␊
       t.deepEqual(property, {}, 'property');␊
@@ -6044,19 +5960,15 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var depExports = {};␊
-      var dep$1 = {␊
-        get exports(){ return depExports; },␊
-        set exports(v){ depExports = v; },␊
-      };␊
+      var dep$1 = {exports: {}};␊
       ␊
       const exported = {};␊
       dep$1.exports = exported;␊
-      depExports.foo = 'foo';␊
+      dep$1.exports.foo = 'foo';␊
       ␊
       t.deepEqual(exported, { foo: 'foo' });␊
       ␊
-      const dep = depExports;␊
+      const dep = dep$1.exports;␊
       ␊
       t.deepEqual(dep, { foo: 'foo' });␊
       ␊
@@ -6851,16 +6763,12 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var assignModuleExportsExports = {};␊
-      var assignModuleExports = {␊
-        get exports(){ return assignModuleExportsExports; },␊
-        set exports(v){ assignModuleExportsExports = v; },␊
-      };␊
+      var assignModuleExports = {exports: {}};␊
       ␊
       var hasRequiredAssignModuleExports;␊
       ␊
       function requireAssignModuleExports () {␊
-      	if (hasRequiredAssignModuleExports) return assignModuleExportsExports;␊
+      	if (hasRequiredAssignModuleExports) return assignModuleExports.exports;␊
       	hasRequiredAssignModuleExports = 1;␊
       	if (Math.random() > 0.5) {␊
       	  assignModuleExports.exports = { foo: 'foo' };␊
@@ -6868,42 +6776,34 @@ Generated by [AVA](https://avajs.dev).
       	  assignModuleExports.exports = { foo: 'foo' };␊
       	}␊
       	commonjsGlobal.hasAssignModuleExportsRun = true;␊
-      	return assignModuleExportsExports;␊
+      	return assignModuleExports.exports;␊
       }␊
       ␊
-      var assignModuleAndExportsExports = {};␊
-      var assignModuleAndExports = {␊
-        get exports(){ return assignModuleAndExportsExports; },␊
-        set exports(v){ assignModuleAndExportsExports = v; },␊
-      };␊
+      var assignModuleAndExports = {exports: {}};␊
       ␊
       var hasRequiredAssignModuleAndExports;␊
       ␊
       function requireAssignModuleAndExports () {␊
-      	if (hasRequiredAssignModuleAndExports) return assignModuleAndExportsExports;␊
+      	if (hasRequiredAssignModuleAndExports) return assignModuleAndExports.exports;␊
       	hasRequiredAssignModuleAndExports = 1;␊
       	assignModuleAndExports.exports = { foo: 'foo' };␊
-      	assignModuleAndExportsExports.bar = 'bar';␊
+      	assignModuleAndExports.exports.bar = 'bar';␊
       	commonjsGlobal.hasAssignModuleAndExportsRun = true;␊
-      	return assignModuleAndExportsExports;␊
+      	return assignModuleAndExports.exports;␊
       }␊
       ␊
-      var wrappedModuleExportsExports = {};␊
-      var wrappedModuleExports = {␊
-        get exports(){ return wrappedModuleExportsExports; },␊
-        set exports(v){ wrappedModuleExportsExports = v; },␊
-      };␊
+      var wrappedModuleExports = {exports: {}};␊
       ␊
       var hasRequiredWrappedModuleExports;␊
       ␊
       function requireWrappedModuleExports () {␊
-      	if (hasRequiredWrappedModuleExports) return wrappedModuleExportsExports;␊
+      	if (hasRequiredWrappedModuleExports) return wrappedModuleExports.exports;␊
       	hasRequiredWrappedModuleExports = 1;␊
       	(function (module, exports) {␊
       		module.exports = { foo: 'foo' };␊
       		commonjsGlobal.hasWrappedModuleExportsRun = true;␊
       } (wrappedModuleExports));␊
-      	return wrappedModuleExportsExports;␊
+      	return wrappedModuleExports.exports;␊
       }␊
       ␊
       t.is(commonjsGlobal.hasAssignModuleExportsRun, undefined, 'before require');␊
@@ -7247,11 +7147,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var fooExports = {};␊
-      var foo$1 = {␊
-        get exports(){ return fooExports; },␊
-        set exports(v){ fooExports = v; },␊
-      };␊
+      var foo$1 = {exports: {}};␊
       ␊
       (function (module) {␊
       ␊
@@ -7261,7 +7157,7 @@ Generated by [AVA](https://avajs.dev).
       	}␊
       } (foo$1));␊
       ␊
-      const foo = fooExports;␊
+      const foo = foo$1.exports;␊
       ␊
       var main = foo;␊
       ␊
@@ -7376,18 +7272,14 @@ Generated by [AVA](https://avajs.dev).
       	return a;␊
       }␊
       ␊
-      var otherExports = {};␊
-      var other$1 = {␊
-        get exports(){ return otherExports; },␊
-        set exports(v){ otherExports = v; },␊
-      };␊
+      var other$1 = {exports: {}};␊
       ␊
-      Object.defineProperty(otherExports, '__esModule', {␊
+      Object.defineProperty(other$1.exports, '__esModule', {␊
         value: true␊
       });␊
       other$1.exports = 'other';␊
       ␊
-      const other = otherExports;␊
+      const other = other$1.exports;␊
       ␊
       var dep$1 = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
@@ -7852,13 +7744,9 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var depExports = {};␊
-      var dep$1 = {␊
-        get exports(){ return depExports; },␊
-        set exports(v){ depExports = v; },␊
-      };␊
+      var dep$1 = {exports: {}};␊
       ␊
-      Object.defineProperty(depExports, '__esModule', { value: true });␊
+      Object.defineProperty(dep$1.exports, '__esModule', { value: true });␊
       ␊
       if (globalValue) {␊
         dep$1.exports = 'first';␊
@@ -7866,7 +7754,7 @@ Generated by [AVA](https://avajs.dev).
         dep$1.exports = 'second';␊
       }␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(depExports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(dep$1.exports);␊
       ␊
       t.is(dep, 'first');␊
       `,
@@ -7883,11 +7771,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var depExports = {};␊
-      var dep$1 = {␊
-        get exports(){ return depExports; },␊
-        set exports(v){ depExports = v; },␊
-      };␊
+      var dep$1 = {exports: {}};␊
       ␊
       if (globalValue) {␊
         dep$1.exports = { default: 'first' };␊
@@ -7895,9 +7779,9 @@ Generated by [AVA](https://avajs.dev).
         dep$1.exports = { default: 'second' };␊
       }␊
       ␊
-      Object.defineProperty(depExports, '__esModule', { value: true });␊
+      Object.defineProperty(dep$1.exports, '__esModule', { value: true });␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(depExports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(dep$1.exports);␊
       ␊
       t.is(dep, 'first');␊
       `,
@@ -7914,11 +7798,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxyExports = {};␊
-      var proxy = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy = {exports: {}};␊
       ␊
       var dep$1 = {};␊
       ␊
@@ -7929,7 +7809,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep$1;␊
       } (proxy));␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxy.exports);␊
       ␊
       t.is(dep, 'default');␊
       `,
@@ -7961,11 +7841,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxyExports = {};␊
-      var proxy$1 = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy$1 = {exports: {}};␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -7976,12 +7852,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxyExports]);␊
+      }, [proxy$1.exports]);␊
       ␊
       t.deepEqual(entry, { default: 'default' });␊
       `,
@@ -8013,11 +7889,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxyExports = {};␊
-      var proxy$1 = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy$1 = {exports: {}};␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -8029,12 +7901,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxyExports]);␊
+      }, [proxy$1.exports]);␊
       ␊
       t.deepEqual(entry, { default: 'default', named: 'named' });␊
       `,
@@ -8066,11 +7938,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxyExports = {};␊
-      var proxy$1 = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy$1 = {exports: {}};␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -8081,12 +7949,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxyExports]);␊
+      }, [proxy$1.exports]);␊
       ␊
       t.deepEqual(entry, {␊
         default: {␊
@@ -8108,11 +7976,7 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxyExports = {};␊
-      var proxy = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy = {exports: {}};␊
       ␊
       var dep$1 = {};␊
       ␊
@@ -8124,10 +7988,10 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep$1;␊
       } (proxy));␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxy.exports);␊
       ␊
       t.is(dep, 'default');␊
-      t.is(proxyExports.named, 'named');␊
+      t.is(proxy.exports.named, 'named');␊
       `,
     }
 
@@ -8138,11 +8002,7 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var proxyExports = {};␊
-      var proxy = {␊
-        get exports(){ return proxyExports; },␊
-        set exports(v){ proxyExports = v; },␊
-      };␊
+      var proxy = {exports: {}};␊
       ␊
       var dep = {};␊
       ␊
@@ -8153,7 +8013,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep;␊
       } (proxy));␊
       ␊
-      t.is(proxyExports.named, 'named');␊
+      t.is(proxy.exports.named, 'named');␊
       `,
     }
 
@@ -8349,11 +8209,7 @@ Generated by [AVA](https://avajs.dev).
       	throw new Error('Could not dynamically require "' + path + '". Please configure the dynamicRequireTargets or/and ignoreDynamicRequires option of @rollup/plugin-commonjs appropriately for this require call to work.');␊
       }␊
       ␊
-      var fooExports = {};␊
-      var foo = {␊
-        get exports(){ return fooExports; },␊
-        set exports(v){ fooExports = v; },␊
-      };␊
+      var foo = {exports: {}};␊
       ␊
       if (typeof commonjsRequire === 'function' && commonjsRequire) {␊
         foo.exports = 'require detected';␊
@@ -8361,7 +8217,7 @@ Generated by [AVA](https://avajs.dev).
         foo.exports = 'could not detect require';␊
       }␊
       ␊
-      t.is(fooExports, 'require detected');␊
+      t.is(foo.exports, 'require detected');␊
       `,
     }
 
@@ -8376,11 +8232,7 @@ Generated by [AVA](https://avajs.dev).
       	throw new Error('Could not dynamically require "' + path + '". Please configure the dynamicRequireTargets or/and ignoreDynamicRequires option of @rollup/plugin-commonjs appropriately for this require call to work.');␊
       }␊
       ␊
-      var fooExports = {};␊
-      var foo = {␊
-        get exports(){ return fooExports; },␊
-        set exports(v){ fooExports = v; },␊
-      };␊
+      var foo = {exports: {}};␊
       ␊
       if (typeof commonjsRequire === 'function' && commonjsRequire) {␊
         foo.exports = 1;␊
@@ -8388,7 +8240,7 @@ Generated by [AVA](https://avajs.dev).
         foo.exports = 2;␊
       }␊
       ␊
-      t.is(fooExports, 1);␊
+      t.is(foo.exports, 1);␊
       `,
     }
 
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 62bfca56f..65c2ab8fe 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ
diff --git a/packages/commonjs/test/snapshots/test.js.md b/packages/commonjs/test/snapshots/test.js.md
index 0dab2cd1b..c8a75d465 100644
--- a/packages/commonjs/test/snapshots/test.js.md
+++ b/packages/commonjs/test/snapshots/test.js.md
@@ -14,11 +14,7 @@ Generated by [AVA](https://avajs.dev).
     	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
     }␊
     ␊
-    var mainExports = {};␊
-    var main$1 = {␊
-      get exports(){ return mainExports; },␊
-      set exports(v){ mainExports = v; },␊
-    };␊
+    var main$1 = {exports: {}};␊
     ␊
     var require$$0 = "default";␊
     ␊
@@ -26,7 +22,7 @@ Generated by [AVA](https://avajs.dev).
     	module.exports = require$$0;␊
     } (main$1));␊
     ␊
-    var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
+    var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
     ␊
     module.exports = main;␊
     `
@@ -69,11 +65,7 @@ Generated by [AVA](https://avajs.dev).
     	return a;␊
     }␊
     ␊
-    var mainExports = {};␊
-    var main$1 = {␊
-      get exports(){ return mainExports; },␊
-      set exports(v){ mainExports = v; },␊
-    };␊
+    var main$1 = {exports: {}};␊
     ␊
     const value = "value";␊
     ␊
@@ -88,7 +80,7 @@ Generated by [AVA](https://avajs.dev).
     	module.exports = require$$0;␊
     } (main$1));␊
     ␊
-    var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
+    var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
     ␊
     module.exports = main;␊
     `
diff --git a/packages/commonjs/test/snapshots/test.js.snap b/packages/commonjs/test/snapshots/test.js.snap
index c7ff770ef..3cfd9ec8b 100644
Binary files a/packages/commonjs/test/snapshots/test.js.snap and b/packages/commonjs/test/snapshots/test.js.snap differ