diff --git a/README.md b/README.md
index 1aa287c..8f5a15f 100644
--- a/README.md
+++ b/README.md
@@ -27,9 +27,7 @@ In the absence of `typescript.moduleRoot`, the plugin will mirror the method JSD
 
 1. Parse the referenced module for an `@module` tag.
 2. If a tag is found and it has an explicit id, use that.
-3. If a tag is found, but it doesn't have an explicit id, use the module's file path relative to the root directory, and remove the file extension.
-
-**NOTE:** The root directory will be `process.cwd()` unless any source files are outside it, in which case, the root folder is considered the nearest shared parent directory of all source files.
+3. If a tag is found, but it doesn't have an explicit id, use the module's file path relative to the nearest shared parent directory, and remove the file extension.
 
 ## What this plugin does
 
@@ -44,6 +42,7 @@ TypeScript and JSDoc use a different syntax for imported types. This plugin conv
 ### TypeScript
 
 **Named export:**
+
 ```js
 /**
  * @type {import("./path/to/module").exportName}
@@ -51,6 +50,7 @@ TypeScript and JSDoc use a different syntax for imported types. This plugin conv
 ```
 
 **Default export:**
+
 ```js
 /**
  * @type {import("./path/to/module").default}
@@ -58,6 +58,7 @@ TypeScript and JSDoc use a different syntax for imported types. This plugin conv
 ```
 
 **typeof type:**
+
 ```js
 /**
  * @type {typeof import("./path/to/module").exportName}
@@ -65,10 +66,12 @@ TypeScript and JSDoc use a different syntax for imported types. This plugin conv
 ```
 
 **Template literal type**
+
 ```js
 /**
  * @type {`static:${dynamic}`}
  */
+```
 
 **@override annotations**
 
@@ -77,6 +80,7 @@ are removed because they make JSDoc stop inheritance
 ### JSDoc
 
 **Named export:**
+
 ```js
 /**
  * @type {module:path/to/module.exportName}
@@ -84,6 +88,7 @@ are removed because they make JSDoc stop inheritance
 ```
 
 **Default export assigned to a variable in the exporting module:**
+
 ```js
 /**
  * @type {module:path/to/module~variableOfDefaultExport}
@@ -93,6 +98,7 @@ are removed because they make JSDoc stop inheritance
 This syntax is also used when referring to types of `@typedef`s and `@enum`s.
 
 **Anonymous default export:**
+
 ```js
 /**
  * @type {module:path/to/module}
@@ -100,6 +106,7 @@ This syntax is also used when referring to types of `@typedef`s and `@enum`s.
 ```
 
 **typeof type:**
+
 ```js
 /**
  * @type {Class<module:path/to/module.exportName>}
@@ -107,6 +114,7 @@ This syntax is also used when referring to types of `@typedef`s and `@enum`s.
 ```
 
 **Template literal type**
+
 ```js
 /**
  * @type {'static:${dynamic}'}
diff --git a/index.js b/index.js
index e3d9655..6665b96 100644
--- a/index.js
+++ b/index.js
@@ -35,8 +35,7 @@ const fileNodes = {};
 let implicitModuleRoot;
 
 /**
- * Without explicit module ids, JSDoc will use `process.cwd()` if all source files are within cwd.
- * If any source files are outside cwd, JSDoc will use the nearest shared parent directory.
+ * Without explicit module ids, JSDoc will use the nearest shared parent directory.
  * @return {string} The implicit root path with which to resolve all module ids against.
  */
 function getImplicitModuleRoot() {
@@ -44,12 +43,7 @@ function getImplicitModuleRoot() {
     return implicitModuleRoot;
   }
 
-  if (
-    !env.sourceFiles ||
-    env.sourceFiles.length === 0 ||
-    // If all files are in cwd
-    env.sourceFiles.every((f) => f.startsWith(process.cwd()))
-  ) {
+  if (!env.sourceFiles || env.sourceFiles.length === 0) {
     return process.cwd();
   }