Which comes first: tiles or drywall?

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I am doing another gut to studs and it strikes me that I still don't know which comes first: tiling or drywall. The subcontractors I am using say it does not matter. But from what I have in other places is that some part of the tiles are place half on drywall half on hardieboard. Those that you see at the edge of the shower surround. What is your opinion on this?