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The real question is whether the <a> element alone is an appropriate representation of a <button>. On a semantic level, there is a distinct difference between a link and a button.

A button is something that when clicked causes an action to occur.

A link is a button that causes a change in navigation in the current document. The navigation that occurs could be moving within the document in the case of fragment identifiers (#foo) or moving to a new document in the case of urls (/bar).

If you're concerned about the semantics and accessibility of using an <a> element (or <span>, or <div>) as a button, you should add the following attributes:

<a role="button" tabindex="0" ...>...</a>