diff --git a/packages/commonjs/src/index.js b/packages/commonjs/src/index.js
index 2def5a3ac..a3288c427 100644
--- a/packages/commonjs/src/index.js
+++ b/packages/commonjs/src/index.js
@@ -243,10 +243,15 @@ export default function commonjs(options = {}) {
       }
 
       if (isWrappedId(id, MODULE_SUFFIX)) {
-        const name = getName(unwrapId(id, MODULE_SUFFIX));
+        const module = getName(unwrapId(id, MODULE_SUFFIX));
+        const moduleExports = `${module}Exports`;
         return {
-          code: `var ${name} = {exports: {}}; export {${name} as __module}`,
-          syntheticNamedExports: '__module',
+          code: `var ${moduleExports} = {};
+var ${module} = {
+  get exports(){ return ${moduleExports}; },
+  set exports(v){ ${moduleExports} = v; },
+};
+export {${module} as __module, ${moduleExports} as exports}`,
           meta: { commonjs: { isCommonJS: false } }
         };
       }
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index 9ab268ffd..e01a4cfeb 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -11,14 +11,18 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var foo$1 = {exports: {}};␊
+      var fooExports = {};␊
+      var foo$1 = {␊
+        get exports(){ return fooExports; },␊
+        set exports(v){ fooExports = v; },␊
+      };␊
       ␊
       const foo = {};␊
       ␊
       foo$1.exports = foo;␊
-      foo$1.exports.bar = 1;␊
+      fooExports.bar = 1;␊
       ␊
-      t.is(foo$1.exports.bar, 1);␊
+      t.is(fooExports.bar, 1);␊
       `,
     }
 
@@ -29,7 +33,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var document$1 = {exports: {}};␊
+      var documentExports = {};␊
+      var document$1 = {␊
+        get exports(){ return documentExports; },␊
+        set exports(v){ documentExports = v; },␊
+      };␊
       ␊
       /* eslint-disable */␊
       ␊
@@ -39,7 +47,7 @@ Generated by [AVA](https://avajs.dev).
         document$1.exports = { fake: true };␊
       }␊
       ␊
-      t.deepEqual(document$1.exports, { real: true });␊
+      t.deepEqual(documentExports, { real: true });␊
       `,
     }
 
@@ -397,14 +405,18 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var x$1 = {exports: {}};␊
+      var xExports = {};␊
+      var x$1 = {␊
+        get exports(){ return xExports; },␊
+        set exports(v){ xExports = v; },␊
+      };␊
       ␊
       const x = {};␊
       ␊
       x$1.exports = x;␊
-      x$1.exports.default = x;␊
+      xExports.default = x;␊
       ␊
-      t.is(x$1.exports.default, x$1.exports);␊
+      t.is(xExports.default, xExports);␊
       `,
     }
 
@@ -415,14 +427,18 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var x$1 = {exports: {}};␊
+      var xExports = {};␊
+      var x$1 = {␊
+        get exports(){ return xExports; },␊
+        set exports(v){ xExports = v; },␊
+      };␊
       ␊
       const x = {};␊
       ␊
       x$1.exports = x;␊
-      x$1.exports.default = 42;␊
+      xExports.default = 42;␊
       ␊
-      t.deepEqual(x$1.exports, { default: 42 });␊
+      t.deepEqual(xExports, { default: 42 });␊
       `,
     }
 
@@ -2702,17 +2718,21 @@ Generated by [AVA](https://avajs.dev).
       	return path;␊
       }␊
       ␊
-      var customModule = {exports: {}};␊
+      var customModuleExports = {};␊
+      var customModule = {␊
+        get exports(){ return customModuleExports; },␊
+        set exports(v){ customModuleExports = v; },␊
+      };␊
       ␊
       var hasRequiredCustomModule;␊
       ␊
       function requireCustomModule () {␊
-      	if (hasRequiredCustomModule) return customModule.exports;␊
+      	if (hasRequiredCustomModule) return customModuleExports;␊
       	hasRequiredCustomModule = 1;␊
       	(function (module) {␊
       		module.exports = () => createCommonjsRequire("/fixtures/function/dynamic-require-resolve-reference/node_modules/custom-module").resolve('custom-module2');␊
       } (customModule));␊
-      	return customModule.exports;␊
+      	return customModuleExports;␊
       }␊
       ␊
       t.is(␊
@@ -2871,7 +2891,11 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var customModule = {exports: {}};␊
+      var customModuleExports = {};␊
+      var customModule = {␊
+        get exports(){ return customModuleExports; },␊
+        set exports(v){ customModuleExports = v; },␊
+      };␊
       ␊
       var circular = {};␊
       ␊
@@ -2897,7 +2921,7 @@ Generated by [AVA](https://avajs.dev).
       var hasRequiredCustomModule;␊
       ␊
       function requireCustomModule () {␊
-      	if (hasRequiredCustomModule) return customModule.exports;␊
+      	if (hasRequiredCustomModule) return customModuleExports;␊
       	hasRequiredCustomModule = 1;␊
       	(function (module) {␊
       		const circular = requireCircular();␊
@@ -2910,7 +2934,7 @@ Generated by [AVA](https://avajs.dev).
       ␊
       		circular.extend2(module.exports);␊
       } (customModule));␊
-      	return customModule.exports;␊
+      	return customModuleExports;␊
       }␊
       ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
@@ -3857,15 +3881,19 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var dep$1 = {exports: {}};␊
+      var depExports = {};␊
+      var dep$1 = {␊
+        get exports(){ return depExports; },␊
+        set exports(v){ depExports = v; },␊
+      };␊
       ␊
       (function (module, exports) {␊
       	exports.foo = 'foo';␊
       	module.exports = { replaced: true };␊
       	exports.bar = 'bar';␊
-      } (dep$1, dep$1.exports));␊
+      } (dep$1, depExports));␊
       ␊
-      const dep = dep$1.exports;␊
+      const dep = depExports;␊
       ␊
       t.deepEqual(dep, { replaced: true });␊
       ␊
@@ -4903,7 +4931,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var main$1 = {exports: {}};␊
+      var mainExports$1 = {};␊
+      var main$1 = {␊
+        get exports(){ return mainExports$1; },␊
+        set exports(v){ mainExports$1 = v; },␊
+      };␊
       ␊
       var dep = {};␊
       ␊
@@ -4926,7 +4958,7 @@ Generated by [AVA](https://avajs.dev).
       var hasRequiredMain;␊
       ␊
       function requireMain () {␊
-      	if (hasRequiredMain) return main$1.exports;␊
+      	if (hasRequiredMain) return mainExports$1;␊
       	hasRequiredMain = 1;␊
       	(function (module) {␊
       		requireDep();␊
@@ -4938,7 +4970,7 @@ Generated by [AVA](https://avajs.dev).
       string␊
       \`;␊
       } (main$1));␊
-      	return main$1.exports;␊
+      	return mainExports$1;␊
       }␊
       ␊
       var mainExports = requireMain();␊
@@ -5017,7 +5049,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var other = {exports: {}};␊
+      var otherExports = {};␊
+      var other = {␊
+        get exports(){ return otherExports; },␊
+        set exports(v){ otherExports = v; },␊
+      };␊
       ␊
       (function (module, exports) {␊
       	exports.default = 42;␊
@@ -5028,9 +5064,9 @@ Generated by [AVA](https://avajs.dev).
       	  // eslint-disable-next-line no-param-reassign␊
       	  exports.__esModule = true;␊
       	}␊
-      } (other, other.exports));␊
+      } (other, otherExports));␊
       ␊
-      var foo = /*@__PURE__*/getDefaultExportFromCjs(other.exports);␊
+      var foo = /*@__PURE__*/getDefaultExportFromCjs(otherExports);␊
       ␊
       t.deepEqual(foo, 42);␊
       `,
@@ -5043,7 +5079,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var other = {exports: {}};␊
+      var otherExports = {};␊
+      var other = {␊
+        get exports(){ return otherExports; },␊
+        set exports(v){ otherExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	addDefaultExport(module.exports);␊
@@ -5054,7 +5094,7 @@ Generated by [AVA](https://avajs.dev).
       	}␊
       } (other));␊
       ␊
-      var foo = other.exports;␊
+      var foo = otherExports;␊
       ␊
       t.deepEqual(foo, { default: 42 });␊
       `,
@@ -5301,7 +5341,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var x = {exports: {}};␊
+      var xExports = {};␊
+      var x = {␊
+        get exports(){ return xExports; },␊
+        set exports(v){ xExports = v; },␊
+      };␊
       ␊
       if (typeof someUnknownGlobal !== 'undefined') {␊
         x.exports = { named: 'bar' };␊
@@ -5309,7 +5353,7 @@ Generated by [AVA](https://avajs.dev).
         x.exports = { named: 'foo' };␊
       }␊
       ␊
-      t.is(x.exports.named, 'foo');␊
+      t.is(xExports.named, 'foo');␊
       `,
     }
 
@@ -5320,7 +5364,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var x = {exports: {}};␊
+      var xExports = {};␊
+      var x = {␊
+        get exports(){ return xExports; },␊
+        set exports(v){ xExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	window.addExport = (key, value) => {␊
@@ -5328,11 +5376,11 @@ Generated by [AVA](https://avajs.dev).
       	};␊
       } (x));␊
       ␊
-      t.is(x.exports.named, undefined);␊
+      t.is(xExports.named, undefined);␊
       ␊
       window.addExport('named', 'foo');␊
       ␊
-      t.is(x.exports.named, 'foo');␊
+      t.is(xExports.named, 'foo');␊
       `,
     }
 
@@ -5343,7 +5391,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var x = {exports: {}};␊
+      var xExports = {};␊
+      var x = {␊
+        get exports(){ return xExports; },␊
+        set exports(v){ xExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	Object.defineProperty(module.exports, 'named', {␊
@@ -5354,7 +5406,7 @@ Generated by [AVA](https://avajs.dev).
       	});␊
       } (x));␊
       ␊
-      t.is(x.exports.named, 'foo');␊
+      t.is(xExports.named, 'foo');␊
       `,
     }
 
@@ -5365,7 +5417,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var reexport = {exports: {}};␊
+      var reexportExports = {};␊
+      var reexport = {␊
+        get exports(){ return reexportExports; },␊
+        set exports(v){ reexportExports = v; },␊
+      };␊
       ␊
       var _export = {};␊
       ␊
@@ -5375,7 +5431,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = _export;␊
       } (reexport));␊
       ␊
-      t.is(reexport.exports.named, 2);␊
+      t.is(reexportExports.named, 2);␊
       `,
     }
 
@@ -5560,20 +5616,28 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var dep1$1 = {exports: {}};␊
+      var dep1Exports = {};␊
+      var dep1$1 = {␊
+        get exports(){ return dep1Exports; },␊
+        set exports(v){ dep1Exports = v; },␊
+      };␊
       ␊
       if (reassignFirstModuleExports) {␊
         dep1$1.exports = 'reassigned';␊
       }␊
       ␊
-      var dep2$1 = {exports: {}};␊
+      var dep2Exports = {};␊
+      var dep2$1 = {␊
+        get exports(){ return dep2Exports; },␊
+        set exports(v){ dep2Exports = v; },␊
+      };␊
       ␊
       if (reassignSecondModuleExports) {␊
         dep2$1.exports = 'reassigned';␊
       }␊
       ␊
-      const dep1 = dep1$1.exports;␊
-      const dep2 = dep2$1.exports;␊
+      const dep1 = dep1Exports;␊
+      const dep2 = dep2Exports;␊
       ␊
       t.is(dep1, 'reassigned');␊
       t.deepEqual(dep2, {});␊
@@ -5659,7 +5723,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var main$1 = {exports: {}};␊
+      var mainExports = {};␊
+      var main$1 = {␊
+        get exports(){ return mainExports; },␊
+        set exports(v){ mainExports = v; },␊
+      };␊
       ␊
       t.is(commonjsGlobal.entryDetected, true);␊
       var dep = 'dep';␊
@@ -5669,7 +5737,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep;␊
       } (main$1));␊
       ␊
-      var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
+      var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
       ␊
       module.exports = main;␊
       `,
@@ -5808,7 +5876,11 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var identifier$1 = {exports: {}};␊
+      var identifierExports = {};␊
+      var identifier$1 = {␊
+        get exports(){ return identifierExports; },␊
+        set exports(v){ identifierExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5816,7 +5888,11 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (identifier$1));␊
       ␊
-      var property$1 = {exports: {}};␊
+      var propertyExports = {};␊
+      var property$1 = {␊
+        get exports(){ return propertyExports; },␊
+        set exports(v){ propertyExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5824,7 +5900,11 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (property$1));␊
       ␊
-      var arrayPattern$1 = {exports: {}};␊
+      var arrayPatternExports = {};␊
+      var arrayPattern$1 = {␊
+        get exports(){ return arrayPatternExports; },␊
+        set exports(v){ arrayPatternExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5832,7 +5912,11 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (arrayPattern$1));␊
       ␊
-      var assignmentPattern$1 = {exports: {}};␊
+      var assignmentPatternExports = {};␊
+      var assignmentPattern$1 = {␊
+        get exports(){ return assignmentPatternExports; },␊
+        set exports(v){ assignmentPatternExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       	// eslint-disable-next-line no-global-assign␊
@@ -5840,10 +5924,10 @@ Generated by [AVA](https://avajs.dev).
       	t.is(module, 'foo');␊
       } (assignmentPattern$1));␊
       ␊
-      const identifier = identifier$1.exports;␊
-      const property = property$1.exports;␊
-      const arrayPattern = arrayPattern$1.exports;␊
-      const assignmentPattern = assignmentPattern$1.exports;␊
+      const identifier = identifierExports;␊
+      const property = propertyExports;␊
+      const arrayPattern = arrayPatternExports;␊
+      const assignmentPattern = assignmentPatternExports;␊
       ␊
       t.deepEqual(identifier, {}, 'identifier');␊
       t.deepEqual(property, {}, 'property');␊
@@ -5863,15 +5947,19 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var dep$1 = {exports: {}};␊
+      var depExports = {};␊
+      var dep$1 = {␊
+        get exports(){ return depExports; },␊
+        set exports(v){ depExports = v; },␊
+      };␊
       ␊
       const exported = {};␊
       dep$1.exports = exported;␊
-      dep$1.exports.foo = 'foo';␊
+      depExports.foo = 'foo';␊
       ␊
       t.deepEqual(exported, { foo: 'foo' });␊
       ␊
-      const dep = dep$1.exports;␊
+      const dep = depExports;␊
       ␊
       t.deepEqual(dep, { foo: 'foo' });␊
       ␊
@@ -6654,12 +6742,16 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var main = {};␊
       ␊
-      var assignModuleExports = {exports: {}};␊
+      var assignModuleExportsExports = {};␊
+      var assignModuleExports = {␊
+        get exports(){ return assignModuleExportsExports; },␊
+        set exports(v){ assignModuleExportsExports = v; },␊
+      };␊
       ␊
       var hasRequiredAssignModuleExports;␊
       ␊
       function requireAssignModuleExports () {␊
-      	if (hasRequiredAssignModuleExports) return assignModuleExports.exports;␊
+      	if (hasRequiredAssignModuleExports) return assignModuleExportsExports;␊
       	hasRequiredAssignModuleExports = 1;␊
       	if (Math.random() > 0.5) {␊
       	  assignModuleExports.exports = { foo: 'foo' };␊
@@ -6667,34 +6759,42 @@ Generated by [AVA](https://avajs.dev).
       	  assignModuleExports.exports = { foo: 'foo' };␊
       	}␊
       	commonjsGlobal.hasAssignModuleExportsRun = true;␊
-      	return assignModuleExports.exports;␊
+      	return assignModuleExportsExports;␊
       }␊
       ␊
-      var assignModuleAndExports = {exports: {}};␊
+      var assignModuleAndExportsExports = {};␊
+      var assignModuleAndExports = {␊
+        get exports(){ return assignModuleAndExportsExports; },␊
+        set exports(v){ assignModuleAndExportsExports = v; },␊
+      };␊
       ␊
       var hasRequiredAssignModuleAndExports;␊
       ␊
       function requireAssignModuleAndExports () {␊
-      	if (hasRequiredAssignModuleAndExports) return assignModuleAndExports.exports;␊
+      	if (hasRequiredAssignModuleAndExports) return assignModuleAndExportsExports;␊
       	hasRequiredAssignModuleAndExports = 1;␊
       	assignModuleAndExports.exports = { foo: 'foo' };␊
-      	assignModuleAndExports.exports.bar = 'bar';␊
+      	assignModuleAndExportsExports.bar = 'bar';␊
       	commonjsGlobal.hasAssignModuleAndExportsRun = true;␊
-      	return assignModuleAndExports.exports;␊
+      	return assignModuleAndExportsExports;␊
       }␊
       ␊
-      var wrappedModuleExports = {exports: {}};␊
+      var wrappedModuleExportsExports = {};␊
+      var wrappedModuleExports = {␊
+        get exports(){ return wrappedModuleExportsExports; },␊
+        set exports(v){ wrappedModuleExportsExports = v; },␊
+      };␊
       ␊
       var hasRequiredWrappedModuleExports;␊
       ␊
       function requireWrappedModuleExports () {␊
-      	if (hasRequiredWrappedModuleExports) return wrappedModuleExports.exports;␊
+      	if (hasRequiredWrappedModuleExports) return wrappedModuleExportsExports;␊
       	hasRequiredWrappedModuleExports = 1;␊
       	(function (module, exports) {␊
       		module.exports = { foo: 'foo' };␊
       		commonjsGlobal.hasWrappedModuleExportsRun = true;␊
       } (wrappedModuleExports));␊
-      	return wrappedModuleExports.exports;␊
+      	return wrappedModuleExportsExports;␊
       }␊
       ␊
       t.is(commonjsGlobal.hasAssignModuleExportsRun, undefined, 'before require');␊
@@ -7018,7 +7118,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var foo$1 = {exports: {}};␊
+      var fooExports = {};␊
+      var foo$1 = {␊
+        get exports(){ return fooExports; },␊
+        set exports(v){ fooExports = v; },␊
+      };␊
       ␊
       (function (module) {␊
       ␊
@@ -7028,7 +7132,7 @@ Generated by [AVA](https://avajs.dev).
       	}␊
       } (foo$1));␊
       ␊
-      const foo = foo$1.exports;␊
+      const foo = fooExports;␊
       ␊
       var main = foo;␊
       ␊
@@ -7556,9 +7660,13 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var dep$1 = {exports: {}};␊
+      var depExports = {};␊
+      var dep$1 = {␊
+        get exports(){ return depExports; },␊
+        set exports(v){ depExports = v; },␊
+      };␊
       ␊
-      Object.defineProperty(dep$1.exports, '__esModule', { value: true });␊
+      Object.defineProperty(depExports, '__esModule', { value: true });␊
       ␊
       if (globalValue) {␊
         dep$1.exports = 'first';␊
@@ -7566,7 +7674,7 @@ Generated by [AVA](https://avajs.dev).
         dep$1.exports = 'second';␊
       }␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(dep$1.exports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(depExports);␊
       ␊
       t.is(dep, 'first');␊
       `,
@@ -7583,7 +7691,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var dep$1 = {exports: {}};␊
+      var depExports = {};␊
+      var dep$1 = {␊
+        get exports(){ return depExports; },␊
+        set exports(v){ depExports = v; },␊
+      };␊
       ␊
       if (globalValue) {␊
         dep$1.exports = { default: 'first' };␊
@@ -7591,9 +7703,9 @@ Generated by [AVA](https://avajs.dev).
         dep$1.exports = { default: 'second' };␊
       }␊
       ␊
-      Object.defineProperty(dep$1.exports, '__esModule', { value: true });␊
+      Object.defineProperty(depExports, '__esModule', { value: true });␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(dep$1.exports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(depExports);␊
       ␊
       t.is(dep, 'first');␊
       `,
@@ -7610,7 +7722,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxy = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var dep$1 = {};␊
       ␊
@@ -7621,7 +7737,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep$1;␊
       } (proxy));␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxy.exports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
       ␊
       t.is(dep, 'default');␊
       `,
@@ -7653,7 +7769,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxy$1 = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy$1 = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -7664,12 +7784,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxy$1.exports]);␊
+      }, [proxyExports]);␊
       ␊
       t.deepEqual(entry, { default: 'default' });␊
       `,
@@ -7701,7 +7821,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxy$1 = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy$1 = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -7713,12 +7837,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxy$1.exports]);␊
+      }, [proxyExports]);␊
       ␊
       t.deepEqual(entry, { default: 'default', named: 'named' });␊
       `,
@@ -7750,7 +7874,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxy$1 = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy$1 = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var entry$1 = {};␊
       ␊
@@ -7761,12 +7889,12 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = entry$1;␊
       } (proxy$1));␊
       ␊
-      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxy$1.exports);␊
+      var proxy = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
       ␊
       var entry = /*#__PURE__*/_mergeNamespaces({␊
       	__proto__: null,␊
       	default: proxy␊
-      }, [proxy$1.exports]);␊
+      }, [proxyExports]);␊
       ␊
       t.deepEqual(entry, {␊
         default: {␊
@@ -7788,7 +7916,11 @@ Generated by [AVA](https://avajs.dev).
       	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
       }␊
       ␊
-      var proxy = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var dep$1 = {};␊
       ␊
@@ -7800,10 +7932,10 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep$1;␊
       } (proxy));␊
       ␊
-      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxy.exports);␊
+      var dep = /*@__PURE__*/getDefaultExportFromCjs(proxyExports);␊
       ␊
       t.is(dep, 'default');␊
-      t.is(proxy.exports.named, 'named');␊
+      t.is(proxyExports.named, 'named');␊
       `,
     }
 
@@ -7814,7 +7946,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var proxy = {exports: {}};␊
+      var proxyExports = {};␊
+      var proxy = {␊
+        get exports(){ return proxyExports; },␊
+        set exports(v){ proxyExports = v; },␊
+      };␊
       ␊
       var dep = {};␊
       ␊
@@ -7825,7 +7961,7 @@ Generated by [AVA](https://avajs.dev).
       	module.exports = dep;␊
       } (proxy));␊
       ␊
-      t.is(proxy.exports.named, 'named');␊
+      t.is(proxyExports.named, 'named');␊
       `,
     }
 
@@ -8021,7 +8157,11 @@ 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 foo = {exports: {}};␊
+      var fooExports = {};␊
+      var foo = {␊
+        get exports(){ return fooExports; },␊
+        set exports(v){ fooExports = v; },␊
+      };␊
       ␊
       if (typeof commonjsRequire === 'function' && commonjsRequire) {␊
         foo.exports = 'require detected';␊
@@ -8029,7 +8169,7 @@ Generated by [AVA](https://avajs.dev).
         foo.exports = 'could not detect require';␊
       }␊
       ␊
-      t.is(foo.exports, 'require detected');␊
+      t.is(fooExports, 'require detected');␊
       `,
     }
 
@@ -8044,7 +8184,11 @@ 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 foo = {exports: {}};␊
+      var fooExports = {};␊
+      var foo = {␊
+        get exports(){ return fooExports; },␊
+        set exports(v){ fooExports = v; },␊
+      };␊
       ␊
       if (typeof commonjsRequire === 'function' && commonjsRequire) {␊
         foo.exports = 1;␊
@@ -8052,7 +8196,7 @@ Generated by [AVA](https://avajs.dev).
         foo.exports = 2;␊
       }␊
       ␊
-      t.is(foo.exports, 1);␊
+      t.is(fooExports, 1);␊
       `,
     }
 
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index be4661081..c004e1f6b 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 b0a32558b..706386cd0 100644
--- a/packages/commonjs/test/snapshots/test.js.md
+++ b/packages/commonjs/test/snapshots/test.js.md
@@ -14,7 +14,11 @@ Generated by [AVA](https://avajs.dev).
     	return x && x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
     }␊
     ␊
-    var main$1 = {exports: {}};␊
+    var mainExports = {};␊
+    var main$1 = {␊
+      get exports(){ return mainExports; },␊
+      set exports(v){ mainExports = v; },␊
+    };␊
     ␊
     var require$$0 = "default";␊
     ␊
@@ -22,7 +26,7 @@ Generated by [AVA](https://avajs.dev).
     	module.exports = require$$0;␊
     } (main$1));␊
     ␊
-    var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
+    var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
     ␊
     module.exports = main;␊
     `
@@ -64,7 +68,11 @@ Generated by [AVA](https://avajs.dev).
     	return a;␊
     }␊
     ␊
-    var main$1 = {exports: {}};␊
+    var mainExports = {};␊
+    var main$1 = {␊
+      get exports(){ return mainExports; },␊
+      set exports(v){ mainExports = v; },␊
+    };␊
     ␊
     const value = "value";␊
     ␊
@@ -79,7 +87,7 @@ Generated by [AVA](https://avajs.dev).
     	module.exports = require$$0;␊
     } (main$1));␊
     ␊
-    var main = /*@__PURE__*/getDefaultExportFromCjs(main$1.exports);␊
+    var main = /*@__PURE__*/getDefaultExportFromCjs(mainExports);␊
     ␊
     module.exports = main;␊
     `
diff --git a/packages/commonjs/test/snapshots/test.js.snap b/packages/commonjs/test/snapshots/test.js.snap
index 9da7aa0fa..850d912ad 100644
Binary files a/packages/commonjs/test/snapshots/test.js.snap and b/packages/commonjs/test/snapshots/test.js.snap differ